CPIMA手册：气候公共投资管理评估（英）2025

1ST EDITION C–PIMAHANDBOOKClimate-Public Investment Management Assessment 1ST EDITION © 2025 International Monetary FundCover Design: IMF Creative Solutions Cataloging-in-Publication DataIMF Library Names: International Monetary Fund, author. | International Monetary Fund,publisher.Title: C-PIMA handbook : climate-public investment management assessmentOther titles: Climate-Public Investment Management Assessment handbook.Description: Washington, DC : International Monetary Fund, 2025. |Includes bibliographical references.Identifiers: ISBN:9798400294105(paper)9798400294372(ePub)9798400294334(web PDF)Subjects: LCSH: Environmental economics. | Public investments.| Economic development projects—Evaluation.Classification: LCC HC79.E5.C75 2025 DISCLAIMER: The views expressed in this book are those of theauthors and do not necessarily represent the views of the IMF’sExecutive Directors, its management, or any of its members. Theboundaries, colors, denominations, and any other informationshown on the maps do not imply, on the part of the InternationalMonetary Fund, any judgment on the legal status of any territoryor any endorsement or acceptance of such boundaries. Recommended citation:International Monetary Fund. 2025.C-PIMA Handbook:Climate-Public Investment Management Assessment.Washington, DC: InternationalMonetary Fund. Please send orders to:International Monetary Fund, Publication ServicesPO Box 92780, Washington, DC 20090, USATel: (202) 623-7430 | Fax: (202) 623-7201publications@IMF.orgelibrary.IMF.orgbookstore.IMF.org CONTENTS AcknowledgmentsAbbreviationsForewordExecutive Summary xi PART 1: Climate–PIMA Overview 1 1.Introduction 1 2.The Climate–PIMA Framework2A. Overview of the Climate–PIMA2B. C-PIMA Is Part of Climate-Responsive Expansion of Public Financial Management Tools4 3.Climate Change and Public Investment A. Climate Change Impact on Public Infrastructure6B. Role of Public Investment in Addressing Climate Change7 PART 2: Climate–PIMA Practitioners’ Guide A.C1: Climate-Aware Planning—Is Public Investment Plannedfrom a Climate Change Perspective?10B.C2: Coordination between Entities—Is There Effective Coordinationof Climate Change–Related Public Investment across the Public Sector?20C.C3: Project Appraisal and Selection—Do Project Appraisal and SelectionInclude Climate-Related Analysis and Criteria?28D.C4: Budgeting and Portfolio Management—Is Climate-Related InvestmentSpending Subject to Active Management and Oversight?38E.C5: Risk Management—Are Fiscal Risks Related to the Impact of ClimateChange on Infrastructure Incorporated in Budgets and Fiscal Risk Analysisand Managed According to a Plan?47 5.Cross-Cutting Issues A. Legal Framework57B. Information Systems58C. Staff Capacity58 APPENDICES Appendix I: Climate–PIMA Questionnaire61Appendix II: General Issues in Assessing C-PIMA Institutions66Appendix III: Templates for C-PIMA Reports71Appendix IV: Glossary77 ReferencesIndex ACKNOWLEDGMENTS The Climate-Public Investment Management Assessment (C-PIMA) Handbook was produced by FiscalAffairs Department (FAD) staff under the supervision of Sailendra Pattanayak (Division Chief, Public FinancialManagement II Division), Carolina Renteria (Division Chief, Public Financial Management I Division), CigdemAslan (FAD Advisor), and Michelle Stone (Deputy Division Chief, Public Financial Management I Division).The C-PIMA framework has been developed under the leadership of Manal Fouad (previous Division Chief,Public Financial Management II Division). The main drafting team included Nicoletta Feruglio, Ed Hearne (both FAD staff) and Murray Petrie (FADexpert). Inputs were received from FAD public financial management staff and field advisors. The overallproduction process was coordinated by Jeffrey Lam. Lishuo Li provided excellent research assistance. RumitPancholi from the Communications Department led the editing and publication process. This handbook was developed with financial support from the IMF-Japan Infrastructure GovernanceFacility. ABBREVIATIONS MDBmultilateral development bankMOENVMinistry of EnvironmentMOFMinistry of FinanceMRVmeasurement, reporting,and verificationNDCNationally DeterminedContribution (under the UNFCCC)NDRMSNational Disaster RiskManagement StrategyNPAMCCNational Plan for Adaptation andMitigation to Climate ChangePCpublic corporationPEFAPublic Expenditure andFinancial AccountabilityPFMpublic financial managementPIMpublic investment managementPIMAPublic InvestmentManagement AssessmentPIPpublic investment planPPPpublic–private partnershipSAIsupreme audit institutionSDGSustainable Development GoalSNGsubnational governmentSOEstate-owned enterpriseUKUnited KingdomUNUnited NationsUNFCCCUN Framework Conventionon Climate ChangeWBGWorld Bank Group FOREWORD Resilient and green infrastructure is macro-critical because it underpins long-term economic stability,inclusive growth, and climate sustainability. Climate change undermines fiscal and debt sustainabilitythro