越南难以削减行业的过渡融资：实用指南

Climate Bonds Initiative Report summary ContentsReport summary3Introduction5 Confronted with escalating climate risks and the global pushtoward a net-zero economy, businesses operating in hard-to-abate sectors must undertake ambitious and credible transitionjourneys. Transition finance for hard-to-abate sectors in Vietnamprovides a strategic resource to guide corporates, investors, andpolicymakers through this complex process. This guide aims tobridge the gap between climate ambitions and practical actions,focusing on high-emission sectors such as steel, cement, andbasic chemicals. It aligns with global frameworks such as theParis Agreement and Climate Bonds screening methodologies,offering clear guidance on developing credible, science-basedtransition plans. Climate Bonds is an international organisation working to mobiliseglobal capital for climate action. It promotes investment in projectsand assets needed for a rapid transition to a low-carbon, climate-resilient, and fair economy. The mission focus is to help drive downthe cost of capital for large-scale climate and infrastructure projectsand support governments seeking increased capital marketsinvestment to meet climate and greenhouse gas (GHG) emissionreduction goals. Climate Bonds conducts market analysis andpolicy research; undertakes market development activities; advisesgovernments and regulators; and administers a global green bondStandard and Certification scheme. 1. Underlying principles for atransition plan7 2. Components of a credibletransition plan and the 5Hallmarks9 3. Sectoral pathways andqualifying assets or projectsfor Paris Agreement-alignedtransition plans24 4. Corporate transitionassessment43 Climate Bonds screens green finance instruments against its globalTaxonomy to determine alignment, and shares information about thecomposition of this market with partners. The Climate Bonds team hasalso expanded its analysis to other thematic areas, such as social andsustainability bonds via the development of screening methodologiesfor investments that give rise to positive social impacts and addedresilience. This scheme is underpinned by rigorous scientific Criteriato ensure that Certified bonds and issuers are consistent with the well-below 2˚C target of the Paris Agreement. Obtaining and maintainingCertification requires initial and ongoing third-party verification toensure the assets meet the metrics of sector Criteria. 5. Financing the transition48 Appendix54 This guide serves as a manual for diverse stakeholders.For corporates, it offers a structured approach to developingtransition plans that integrate sustainability into core businessstrategies while enhancing competitiveness. Investors andfinancial institutions can leverage the guide’s detailed frameworkfor assessing corporate transition plans, identifying credibleinvestment opportunities, managing climate-related risks, anddesigning innovative financial products to support impactfuldecarbonisation projects. Policymakers can use its insights tocreate effective regulatory frameworks that accelerate Vietnam’stransition to a low-carbon economy. Introduction Contents • What is a transition plan and why is it important for corporates to have one?• How to get started? The guide is organised into clear and actionable sections that include the following topics: Corporate transitionassessmentintroduces a structuredmethodology toevaluate the maturity,ambition, andcredibility of corporatetransition plans.This section helpsfinancial institutionsand investorsalign their capitalallocation strategieswith companiesdemonstrating genuineprogress towarddecarbonisation. Sectoral pathwaysand Paris-alignedstrategiesdeliverstailored insights forcritical industriesincluding steel, cement,and basic chemicals. Itprovides sector-specificdecarbonisationstrategies and practicalmeasures to achievemeaningful emissionsreductions, ensuringalignment with the ParisAgreement. The Five Hallmarksof a successfultransition planoffersa detailed, step-by-step guide on howto set performancetargets, developcomprehensiveaction plans, buildeffective governanceframeworks, andmaintain transparencythrough externalreporting. Understandingtransition planningestablishes thefundamentals of acredible transitionplan, focusing onsetting clear, science-aligned targets,developing measurablestrategies, andensuring accountabilitythrough transparentreporting. A transition plan is a critical component of an organisation’s broader businessstrategy, outlining its concrete targets and actions to decarbonise.It describeshow the organisation will reduce greenhouse gas (GHG) emissions and adapt businessmodels to align with sustainability goals. The concept gained prominence following the Intergovernmental Panel on ClimateChange (IPCC) Special Report on Global Warming of 1.5°C above pre-industrial levels,which underscored the need for GHG emissions to decline by 45% by 2030 andachieve net-zero by 2050 to meet the 1.5°C target. The