银行气候目标设定指南——第3版

Guidance forClimate TargetSetting for Banks Version 3 Legal and regulatory disclaimer The Net-Zero Banking Alliance (NZBA) expects members to be committed to complyingwith all laws and regulations applicable to them. This includes, amongst others, antitrustand other regulatory laws and regulations and the restrictions on information exchangeand other collaborative engagement they impose. Further, each member is responsiblefor independently setting its own individual targets in its own judgment and in line with itsown business goals (subject to, and consistent with, all fiduciary and contractual duties,laws, and regulations). This document does not create binding obligations on any person, including NZBA and itsmembers, as it reflects mere guidance. Cover image:unsplash.com/@cagatayorhan Summary Achieving the objectives of the Paris Agreement and limiting global temperatureincreases to well-below 2°C, striving for 1.5°C, will require ambitious actions from allstrands of the economy. In line with governmental policy commitments and corpo-rate action, financial institutions will need to adjust their business models in the short,medium and long term, and develop realistic strategies underpinned by robust, science-based targets and action plans. The window for action is small. The consensus of climate scientists is that global warm-ing must be limited to 1.5°C above the preindustrial average by the end of the century toavoid the worst impacts of climate change.1To achieve this and the goals of the ParisAgreement, emissions must reduce by almost 50% by 2030 and policymakers at COP28called on parties to “transition away from fossil fuels in energy systems, in a just, orderlyand equitable manner, accelerating action in this critical decade, so as to achieve netzero by 2050 in keeping with the science”.2 The role of the banking industry in tackling this challenge is key. While banks alonecannot solve the climate crisis, they can act as part of the broader ecosystem to supportthe reduction of greenhouse gas (GHG) emissions by engaging with and providing finan-cial solutions, wherever possible, to their clients and partners as they seek to transitionto a low-carbon economy. Net-Zero Banking Alliance (“NZBA” or the “Alliance”) members can support govern-ment-led climate strategies by helping their clients in their efforts to reduce realeconomy emissions. Members do not assume responsibility for achieving outcomesdependent on factors outside of their control, nor directly or indirectly regulate capitalflows to any country, sector or industry. NZBA members are encouraged to use this Guidance which has been developed tosupport members and establish good practice. The first version of this guidance waslaunched in April 2021, and was further developed into Version 2, launched in April 2024,which is now replaced by this current Version 3. This Guidance will be reviewed at least every three years, and sooner when required. Any NZBA member can request an independent review specifically to assess whetherthe bank is in line with the key recommendations included in this Guidance. Overarching Principles The Guidance is based on the following overarching principles: Ambition Targets should align with the goals of the Paris Agreement, aiming to limit globalwarming to well below 2°C, striving for 1.5°C, as established by world governments in2015, be science-based,3and support the global transition towards a net-zero economy.Banks should also consider policy at the regional and national levels. Scope The Guidance is intended to provide a framework approach to support each memberbank in making their independent decisions with respect to the bank’s lending, invest-ment, and capital markets4activities (Scope 3, Category 15 emissions).5,6Banks’targets should include their clients’ Scope 1, Scope 2 and Scope 3 emissions, wheresignificant and where data allow. Coverage is expected to increase as data quality andclient reporting improves. Targets Banks are recommended to set a 2030 and a 2050 target. Further intermediate targetsshould be set at least every five years after the initial intermediate target. As each subse-quent intermediate target year is approached, the next intermediate five-year targetshould be set. An overview of planned actions to meet the targets should be provided. Coverage Targets should be set and/or disclosures should be made: ◾Where data allow;7◾Where methodologies (whether open-source or privately developed) exist;◾Where the sector/activity’s emissions and/or financial exposures are significant;8◾Where not restricted by regulatory requirements and/or commercially sensitive orproprietary information. Impact in the real economy9 Targets should focus on achieving an impact in the real economy. Governance Targets should be approved by the highest executive level within the bank. The targetsshould also be reviewed by the highest-level governance body that normally overseesand approves the stra