2021-12-26-联合国环境规划署-资源效率和循环经济目标设定指南（英）_93页_2mb

Introduction and Purpose

This guidance, developed by the UNEP Finance Initiative and banks under the Principles for Responsible Banking, supports financial institutions in transitioning to resource efficiency and circular economy financing. It aims to help banks align their portfolios with the UN Sustainable Development Goals (SDGs), particularly SDG 8.4 (resource efficiency) and SDG 12 (responsible consumption and production), contributing to global environmental and social goals like mitigating climate change, biodiversity loss, and pollution. The circular economy is framed as a systemic shift that decouples economic growth from resource use, offering business opportunities and risk mitigation for banks.

Key Steps for Target Setting

Banks must follow a five-step process to set targets:

1. Alignment: Align with global, regional, or national frameworks, such as SDGs, Paris Agreement, or specific national strategies (e.g., Indonesia's NPAP Roadmap for waste management). Goal: Ensure targets reflect international standards and policies.

2. Baseline: Establish a starting point using a categorisation system (e.g., European Commission's system).

   • Self-assessment: Bank categorizes itself into Tier 3 (beginner), Tier 2 (intermediate), or Tier 1 (advanced) based on knowledge and readiness.
   • Portfolio choice: Focus on high-impact sectors or new portfolios, especially for beginners.
   • Data gathering: Collect qualitative and quantitative data, using templates for client engagements.
   • Screening: Assess the proportion of financial flows directed to resource-efficient and circular activities, engaging with key clients.

3. Setting SMART Targets:

   • Categories: Targets must cover engagement (client interaction), financial (portfolio allocation), and impact (environmental benefits).
   • Structure: Banks set progressive, ambitious targets linked to frameworks, with sub-targets and timeframes (e.g., 2025-2040). For beginners, start with engagement and financial targets.

4. Implementation Measures: Develop actions such as capacity-building, data collection, product innovation, and stakeholder partnerships.Examples include launching green mortgages or circular finance plafonds.

5. Monitoring and KPIs: Use indicators like % of portfolio screened positively against categorisation systems, client engagement metrics, and impact indicators (e.g., waste reduction or resource efficiency gains). Report annually to track progress.

Progressive Approach for Different Banks

• Tier 3 Banks (Beginners): Focus on initial steps: alignment, baseline assessment, and engagement. Long-term goal is to advance to higher tiers, widening scope to full portfolio screening and impact targets.
• Tier 2 and Tier 1 Banks: Incorporate more comprehensive assessments, including full portfolio screening, advanced engagement (e.g., technical assistance to clients), and actual impact targets. Use core impact indicators for Tier 1 banks to ensure consistency.

Key Recommendations

• Start with resource efficiency-related impact areas to ease entry.
• Utilize frameworks like the European Commission categorisation system or ICMA impact metrics for standardisation.
• Prioritize sectors with high circular potential, such as plastics, waste management, and sustainable agriculture, aligned with national policies.
• Banks can benefit from case studies, e.g., ABN AMRO's focus on circular products or Intesa Sanpaolo's Circular Economy Plafond, to inform their strategies.

This guidance provides a practical roadmap for banks to contribute to the circular transition while managing risks and seizing business opportunities.