金融部门与自然相关的风险评估方法：东亚和太平洋地区的适用方法和影响（英）-2024

© 2024 International Bank for Reconstruction and Development / The World Bank 1818 H Street NWWashington DC 20433Telephone: 202-473-1000Internet: www.worldbank.org This work is a product of the staff of The World Bank with external contributions. The findings,interpretations, and conclusions expressed in this work do not necessarily reflect the viewsof The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the dataincluded in this work and does not assume responsibility for any errors, omissions, ordiscrepancies in the information, or liability with respect to the use of or failure to usethe information, methods, processes, or conclusions set forth. The boundaries, colors,denominations, and other information shown on any map in this work do not imply anyjudgment on the part of The World Bank concerning the legal status of any territory or theendorsement or acceptance of such boundaries. Nothing herein shall constitute or be construed or considered to be a limitation upon or waiverof the privileges and immunities of The World Bank, all of which are specifically reserved. Rights and Permissions The material in this work is subject to copyright. Because The World Bank encouragesdissemination of its knowledge, this work may be reproduced, in whole or in part, fornoncommercial purposes as long as full attribution to this work is given. Any queries on rights and licenses, including subsidiary rights, should be addressed toWorld Bank Publications, The World Bank Group, 1818 H Street NW, Washington, DC 20433,USA; fax: 202-522- 2625; e-mail: pubrights@worldbank.org. World Bank GroupFinance, Competitiveness and InnovationGlobal Practice Nature-Related RiskAssessment Approaches forthe Financial Sector– Applicable Approaches andImplications in East Asia andPacific Acknowledgments This paper is a product of the Seoul Center for Finance and Innovation (Seoul Center); the WorldBank’s Finance, Competitiveness and Innovation (FCI) Global Practice in the East Asia and Pacificregion, based in the Republic of Korea; and the Korea Advanced Institute of Science and Technology(KAIST). It is part of a larger effort by the World Bank Korea Office to contribute to developmentpolicy discussions on innovation and sustainable development matters in the East Asia and Pacificregion and around the world. The authors1are extremely thankful for the guidance, reference materials shared with the team,comments, and other support from Fiona Elizabeth Stewart (Lead Financial Sector Specialist, FCI),Nepomuk Dunz (Senior Economist), Rekha Reddy (Senior Financial Specialist, FCI), Faruk MiguelLiriano (Financial Sector Specialist, FCI), Olha Krushelnytska (Operations Officer), Xiawei Liao(Environmental Specialist), Giovanni Ruta (Lead Environmental Economist), Zafer Mustafaoglu(Practice Manager, FCI East Asia and Pacific), Niraj Verma (Practice Manager, FCI Long-Term Finance),and Seungeun Jeong (Consultant, FCI) in the finalization of this paper. The findings, interpretations, and conclusions herein are entirely those of the authors and donot necessarily represent the views of the World Bank, its executive directors, or the countries itrepresents. Finally, the authors would like to thank the Ministry of Economy and Finance of the Republic of Koreafor its continued partnership in supporting the work of the Seoul Center and the development ofthe financial and private sectors in East Asia and Pacific. Contents Acknowledgments.........................................................................................................4Abbreviations................................................................................................................6Overview.....................................................................................................................10 1. Introduction.............................................................................................................14 2.1. From Nature-Related Risks to Financial Risks.........................................................192.2. TNFD’s LEAP Process..........................................................................................222.2.1. Locate Phase............................................................................................232.2.2. Evaluate Phase.........................................................................................242.2.3. Assess Phase.............................................................................................312.2.4. Prepare Phase..........................................................................................322.3.TNFD’s Metrics..................................................................................................332.3.1. TNFD Core Global Disclosure Metrics............................................................332.3.2. Disclosure Metrics for Financial Institut