如何看待银行对可持续性和可持续发展的贡献？

A conceptual framework for impactmanagement and measurement by banks April 2026 Disclaimer The designations employed and the presentation of material in this publication do notimply the expression of any opinion whatsoever on the part of the Secretariat of the Mention of a commercial company or product in this document does not imply endorse-ment by the United Nations Environment Programme or the authors. The use of informa- The views expressed in this publication are those of the authors and do not necessarilyreflect the views of the United Nations Environment Programme. We regret any errors or © Maps, photos and illustrations as specified Suggested citation:United Nations Environment Programme Finance Initiative (2026). Howto Think About Banks' Contribution to Sustainability and Sustainable Development. Geneva. Production:United Nations Environment Programme Finance Initiative About this paper In the context of the 2026 UN Financing for Development (FFD) Forum, where govern-ments, business and finance will reconvene following the 2025 FFD4 Conference in 1.Clarify the role that banks can play in relation to sustainability and sustainable devel-opment based on the inherent nature and characteristics of their activities This paper was produced by UNEP FI through its Impact Centre1with feedback andinsights from a group of PRB member banks.2,3 Key Messages 1.Banks are enablers; while some of their own operations are central to sustainability,the bulk and specificity of their impacts are located downstream and are largelyindirect in nature2.Accordingly, expectations from banks, as well as approaches to measuring bankcontribution to sustainability, need to reflect the specificity of the banking sector andthe locus of its impact drivers3.To build the global sustainability agenda beyond 2030 and accelerate progress, adedicated and sector-specific focus on the private sector is needed, including thebanking sector4.There are existing resources and networks that can be leveraged to this end, includ-ing but not limited to those of UNEP FI (United Nations Environment ProgrammeFinance Initiative) 1The UNEP FI Impact Centre defines UNEP FI’s impact management approach and methodology and develops thecore impact management resources supporting its Frameworks, in particular the Principles for Responsible Banking.2UNEP FI would particularly like to thank Global Steering Committee members Banco Santander and Banco- lombia who provided guidance throughout the discussion and clarification process around bank contributionand the SDGs, as well as Alinma Bank, Commercial International Bank (CIB), ING, Intesa Sanpaolo, Maybank,NatWest Group and Unicredit for their valuable insights and contributions at different moments of the process.3Input to this paper does not imply that contributing banks apply or endorse all statements, practices, views orproposals set out in the paper. The statements, practices, views and proposals expressed in this paper do not necessarily reflect the official positions, policies or opinions of any individual contributing bank. This paper isnon-binding and does not create any legal or other obligations on any person, including banks. Any approachesor proposals referred to in this paper are to be understood in accordance with applicable laws and regulations, Contents 1.Introduction...........................................................................................................................12.Contributing to sustainability and sustainable development as a bank....................33.Measuring bank contribution to sustainability and sustainable development.........8 List of figures and tables Figure 1:Banking sector value chain.........................................................................................3Figure 2:Summary of banking sector impacts per value chain segment..........................5Figure 3:Banking sector sustainability contribution...............................................................6 Annex Structured inventory of bank-specific sustainability indicators and metrics The Bank Indicator Repository compiles sustainability and impact management relatedindicators that have been developed specifically for the banking sector and is available 1.Introduction In 2015, the adoption of the Sustainable Development Goals (SDGs) marked the beginningof an acceleration phase in the activity and communication of the private sector, including Today, the focus of the banking sector on the SDG framework has diminished; there isless emphasis on the Goals in annual reports, specialized products and data sets.4Onthe one hand, the framework’s direct and practical applicability by the private sector hasproved to be limited, a reflection of the fact that it is first and foremost a governmentand policy focused framework. On the other hand, multiple sustainability-related disclo-sure initiatives, frameworks and standards specifically aimed at and applicable to the