恢复对气候金融体系的信任：超越创意会计

Beyond creative accounting Restoring trust in the climatefinance regime Technical and statistical report Beyond creative accounting Restoring trust in the climatefinance regime Requests to reproduce excerpts or to photocopy should be addressed to the CopyrightClearance Center atcopyright.com. All other queries on rights and licences, including subsidiary rights, should be addressed to: United Nations Publications405 East 42nd StreetNew York, New York 10017United States of AmericaEmail: publications@un.orgWebsite: https://shop.un.org The findings, interpretations and conclusions expressed herein are those of the author(s) and donot necessarily reflect the views of the United Nations or its officials or Member States. The designations employed and the presentation of material on any map in this work do not implythe expression of any opinion whatsoever on the part of the United Nations concerning the legalstatus of any country, territory, city or area or of its authorities, or concerning the delimitation ofits frontiers or boundaries. This publication has not been formally edited. Acknowledgements This publication was prepared under the overall guidance of Anastasia Nesvetaïlova, Head ofthe Macroeconomic and Development Policies Branch of the UNCTAD Division on Globalizationand Development Strategies, and coordinated by Katie Swan-Nelson. The report benefited greatly from internal review at UNCTAD and feedback from Igor Paunovic,Ilaria Crotti, Diana Vivienne Barrowclough, Nicolas Maystre, Pierre Kohler, Penelope Hawkins,Daniela Magalhaes Prates, Giovanni Valensisi and Anida Yupari Aguado. UNCTAD gratefully acknowledges the substantive contributions of Euan Ritchie towards thepublication. UNCTAD further gratefully acknowledges the reviews and feedback provided byMaría José Romero and Bertha Argueta. The report was designed by Jesús Alés Villota. Preparation of the publication benefited from background research undertaken through twoUNCTAD projects, “UNCTAD sustainable development initiatives” and “Development prioritiesfor a climate-resilient financial system at the twenty-eighth session of the Conference of theParties and future Conferences of the Parties”. The projects were made possible by support fromthe Open Society Foundations and the Climate Emergency Collaboration Group, a sponsoredproject of Rockefeller Philanthropy Advisors. Abbreviations AFDBAfrican Development BankAIIBAsian Infrastructure Investment BankADBAsian Development BankCAFDevelopment Bank of Latin America and the CaribbeanCGDCenter for Global DevelopmentCOPConference of the PartiesCRDFClimate-Related Development FinanceCRSCreditor Reporting SystemDACDevelopment Assistance CommitteeEBRDEuropean Bank for Reconstruction and DevelopmentEEAExchange Equalisation AccountEIBEuropean Investment BankGHGGreenhouse GasGNIGross National IncomeIBRDInternational Bank for Reconstruction and DevelopmentIDAInternational Development AssociationIDBInter-American Development BankIDRCIn-Donor Refugee CostsIFCInternational Finance CorporationIFMIPTraining Institute for Pharmaceutical Industry Professions(Institut de Formation aux Métiers de l’Industrie Pharmaceutique)IGDDelegated Management Training Institute (Institut à Gestion Déléguée)IMFInternational Monetary FundINGOsInternational Non-Governmental OrganizationsKPIsKey Performance IndicatorsMDBsMultilateral Development BanksNCQGNew Collective Quantified GoalNDCNationally Determined ContributionODAOfficial Development AssistanceOECDOrganisation for Economic Co-operation and DevelopmentOOFOther Official FlowsPRGTPoverty Reduction and Growth TrustRSTResilience and Sustainability TrustSCFStanding Committee on FinanceSDGsSustainable Development GoalsSDRsSpecial Drawing RightstCO2eqTonnes of carbon dioxide equivalentUNCTADUnited Nations Conference on Trade and DevelopmentUNFCCCUnited Nations Framework Convention on Climate ChangeUSDUnited States DollarUESFUkraine Energy Support Fund Table of contents Executive Summary...............................................................................vii Key Findings...............................................................................viiRecommendations......................................................................viii Introduction..............................................................................................1 A background to official development assistance and climatefinance...........................................................................................3Double-counted by definition........................................................4Other challenges when comparing official developmentassistance and climate finance....................................................6Conclusion....................................................................................7 Section 2: Trends in official development assistance and climatefinance.........................................................................