BCG-ICC可持续贸易和贸易融资原则（英）_40页_5mb

Introduction: ICC and BCG developed the Principles for Sustainable Trade (Wave 3) to advance global trade toward sustainability, addressing climate goals and UN SDGs. The framework assesses trade transactions across environmental and socioeconomic dimensions, emphasizing practicality and scalability.

Definition of Sustainable Trade: Trade is sustainable if its use of proceeds, buyer/seller involvement, and distribution align with environmental and socioeconomic objectives (UN SDGs). The framework uses a 4x2 matrix (Use of Proceeds, Buyer, Seller, Distribution × Environmental/Socioeconomic dimensions).

Methodology:

• Grading System: Uses grades A (high confidence sustainable), B (sustainable in part), N (unsustainable), and U (unknown) to assess confidence levels.
• Assessments: Evaluates Use of Proceeds based on purpose or goods; Buyer/Seller and Distribution based on environmental/socioeconomic factors using standards, ESG scores, and category screening.
• Guidance: Provides detailed methods for each assessment pillar, including criterion examples and screening tools for distribution.

Future Development:

• Areas for Improvement: Address SME barriers, enhance dual sustainability assessments, adopt automated tools, and incorporate sector-specific nuances.
• Next Steps: Promote the PSTF (Principles for Sustainable Trade Finance) at COP29; consult on Social Trade Finance; and develop a sustainable credential library.

Governance: ICC will refine principles based on feedback; engage stakeholders; and promote transparency in reporting through standardized disclosures.