ESG 标准与框架
ESG 标准与框架
ESG 标准
GRI
GRI提供世界上最为广泛使用的可持续发展报告和披露标准，已被90多个国家成千上万家机构应用，使得商业、政府、公民社会以及公民个人能够基于关键信息做出更好的决策。在全球250强企业中的92% 发布了可持续发展绩效报告，其中82%采用GRI的标准进行披露。GRI以独特的多元利益相关方原则为基础，该原则确保不同利益相关方在标准制定中享有一定参与度及发挥自身的专业优势。GRI的使命就是通过GRI标准和多元利益相关方网络赋权世界各地的决策者，并采取行动，助力更可持续的世界经济体。
原文来自GRI官方
EFRAG(ESRS)
EFRAG 是 European Financial Reporting Advisory Group 缩写，其介绍：
EFRAG is a private association established in 2001 with the encouragement of the European Commission to serve the public interest. EFRAG extended its mission in 2022 following the new role assigned to EFRAG in the CSRD, providing Technical Advice to the European Commission in the form of fully prepared draft EU Sustainability Reporting Standards and/or draft amendments to these Standards. Its Member Organisations are European stakeholders and National Organisations and Civil Society Organisations. EFRAG’s activities are organised in two pillars: A Financial Reporting Pillar: influencing the development of IFRS Standards from a European perspective and how they contribute to the efficiency of capital markets and providing endorsement advice on (amendments to) IFRS Standards to the European Commission. Secondly, a Sustainability Reporting Pillar: developing draft EU Sustainability Reporting Standards, and related amendments for the European Commission.
欧洲财务报告咨询组（EFRAG）是在欧盟委员会的鼓励下于 2001 年成立的私营协会，旨在为公众利益服务。2022 年，根据《欧盟可持续发展报告准则》赋予欧洲财务报告咨询组的新职责，欧洲财务报告咨询组扩展了其使命，以充分准备欧盟可持续发展报告准则草案和/或这些准则修正案草案的形式向欧盟委员会提供技术咨询。其成员组织包括欧洲利益相关者、国家组织和民间社会组织。EFRAG 的活动分为两大支柱： 财务报告支柱：从欧洲的角度影响《国际财务报告准则》的发展，以及这些准则如何有助于提高资本市场的效率，并向欧盟委员会提供有关《国际财务报告准则》（修正案）的认可建议。第二，可持续发展报告支柱：为欧盟委员会制定欧盟可持续发展报告标准草案和相关修正案。
根据公开资料，可以将 CSRD、ESRS、EFARG、GRI的关系理清如下：
ISSB
本站介绍：ISSB的历史
国际可持续发展准则理事会（International Sustainability Standards Board，ISSB）
2021年11月3日第26届联合国气候大会，国际财务报告准则基金会（IFRS Foundation）官方宣布了ISSB的正式成立，以期制定一个全面的可持续发展披露标准的全球基准，满足全球投资者关于气候和其他可持续发展事项的信息需求。
IFRS基金会受托人2021年成立了由“五大机构”组成的技术准备工作组(Technical Readiness Working Group, TRWG)，负责ISSB的筹备和技术支持工作。
其官方文件写道：
ISSB的使命是制定可持续相关披露的综合性全球基准，以满足投资者的需求。ISSB准则旨在促成“搭积木式”的方法。搭积木式方法将允许各国家或地区通过采用ISSB准则并在必要时增加披露要求来满足公司报告需求。因此，ISSB当前和未来所有工作均需考虑互操作性，包括未来的研究和准则制定项目。
ISSB与其他可持续准则制定机构和框架提供机构（包括各国家或地区机构和自愿机构）合作，确保各主体能够以与其他可持续报告准则互操作的方式有效实施并应用ISSB准则，以最大限度地减轻报告负担、降低成本和复杂度。ISSB将通过与利益相关方、可持续准则制定机构和框架提供机构（包括全球报告倡议组织（GRI））交流意见，i包括通过其国家或地区工作组和可持续准则咨询论坛组织，继续开展这项工作。
在《国际财务报告可持续披露准则第1号》和《国际财务报告可持续披露准则第2号》发布后，ISSB计划开展活动，为《国际财务报告可持续披露准则第1号》和《国际财务报告可持续披露准则第2号》使用者提供支持，并就各主体如何有效实施和应用这两项准则提供指导，使其与其他财务和可持续报告准则相关联并互操作。
SASB
- Sustainability Accounting Standards Board (SASB) 成立于2011年，其主要使命在于开发可持续的会计准则；
- 本站介绍：SASB 可持续会计准则
其官方介绍：
SASB Standards help companies disclose relevant sustainability information to their investors. Available for 77 industries, the SASB Standards identify the sustainability-related risks and opportunities most likely to affect an entity’s cash flows, access to finance and cost of capital over the short, medium or long term and the disclosure topics and metrics that are most likely to be useful to investors.
As of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. The ISSB has committed to maintain, enhance and evolve the SASB Standards and encourages preparers and investors to continue to use the SASB Standards.
SASB 标准帮助企业向投资者披露相关的可持续发展信息。SASB 准则适用于 77 个行业，确定了最有可能影响企业短期、中期或长期现金流、融资渠道和资本成本的可持续发展相关风险和机遇，以及最有可能对投资者有用的披露主题和指标。
自 2022 年 8 月起，国际财务报告准则基金会的国际可持续发展准则理事会 (ISSB) 开始负责 SASB 准则。国际可持续发展准则理事会致力于维护、加强和发展 SASB 准则，并鼓励编制者和投资者继续使用 SASB 准则。
ISSB, SASB, IFRS,IASB 的关系
IFRS 是 The International Financial Reporting Standards 简称
IFRS 基金会的主要目标是制定国际财务报告准则，以提升全球金融市场的透明度、受托责任和效率。我们将通过增进信任、促进发展和全球经济的长期金融稳定，来为公共利益服务。
IFRS 整合CDSB（气候披露准则委员会，负责 CDP 项目）、IASB（国际会计准则委员会 ，负责制定国际财务报告准则 即IFRS)，TCFD（气候相关财务信息披露工作小组VRF，价值报告基金会 The Value Reporting Foundation，包含综合报告框架和 SASB 标准），世界经济论坛(WEF），成立 ISSB
ISSB 负责制定 IFRS Sustainability (ISDS) 的制定，如 IFRS S1, IFRS S2
IASB 负责制定 International Financial Reporting Standards (应用财务中) ，即 IFRS 1、IFRS 2等，诸如此类
IFRS Sustainability
以ISSB的野心，IFRS Sustainability 将成为一个标准系列。目前发布了 IFRS S1、S2
FASB
财务会计准则委员会（Financial Accounting Standards Board, FASB）
自1973年起，FASB 成为美国制定财务会计和报告准则的指定私营机构，这些准则对财务报告的编制加以规定。
Established in 1973, the Financial Accounting Standards Board (FASB) is the independent, private- sector, not-for-profit organization based in Norwalk, Connecticut, that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles (GAAP).
The FASB is recognized by the U.S. Securities and Exchange Commission as the designated accounting standard setter for public companies. FASB standards are recognized as authoritative by many other organizations, including state Boards of Accountancy and the American Institute of CPAs (AICPA). The FASB develops and issues financial accounting standards through a transparent and inclusive process intended to promote financial reporting that provides useful information to investors and others who use financial reports.
The Financial Accounting Foundation (FAF) supports and oversees the FASB. Established in 1972, the FAF is the independent, private-sector, not-for- profit organization based in Norwalk, Connecticut, responsible for the oversight, administration, financing, and appointment of the FASB and the Governmental Accounting Standards Board (GASB).
财务会计准则委员会（FASB）成立于 1973 年，是一个独立的非营利性私营组织，总部设在康涅狄格州诺沃克，负责为美国通用会计准则（GAAP）的上市和私营公司及非营利性组织制定财务会计和报告准则。
美国证券交易委员会承认财务会计准则委员会是上市公司指定的会计准则制定机构。许多其他组织，包括州会计委员会和美国注册会计师协会 (AICPA) 也承认 FASB 准则具有权威性。FASB 通过透明、包容的程序制定和发布财务会计准则，旨在促进财务报告，为投资者和其他使用财务报告的人提供有用的信息。
财务会计基金会 (FAF) 支持并监督 FASB。财务会计基金会成立于 1972 年，是一个独立的私营部门非营利组织，总部设在康涅狄格州诺沃克，负责监督、管理、资助和任命财务会计准则委员会和政府会计准则委员会。
FASB 成立于美国，属于私营机构
FASB 负责制定 GAAP （Generally Accepted Accounting Principles，美国通用会计准则）
所有在美上市公司，需要遵循 GAAP
GAAP 与 IFRS 并列为两大会计准则。
中国国内一般更偏向于应用 IFRS
介于ESG 标准与框架之间
OECD
OECD，Organisation for Economic Co-operation and Development，即经合发展组织
经合发展组织发布有 OECD Guidelines ：
The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (OECD Guidelines) are recommendations from governments to multinational enterprises on how to do business sustainably and responsibly.
The OECD Guidelines set standards for responsible business conduct across a range of issues such as human rights, labour rights, and the environment. The OECD Guidelines also establish an international system of government-backed grievance mechanisms to help resolve disputes between companies covered by the OECD Guidelines and individuals or groups harmed by irresponsible business conduct.
What makes the OECD Guidelines impactful:
- International and extraterritorial scope;
- Recognition of responsibility for harm across the whole value chain;
- Broad coverage of issues, business sectors, and business models and sizes;
- Government backing; and
- State-based grievance mechanisms for resolving conflicts regarding alleged corporate misconduct.
经合组织《多国企业负责任商业行为准则》（《经合组织准则》）是各国政府就如何以可持续和负责任的方式开展业务向多国企业提出的建议。
《经合组织准则》在人权、劳工权利和环境等一系列问题上为负责任的商业行为制定了标准。经合组织准则》还建立了一个由政府支持的申诉机制国际体系，以帮助解决《经合组织准则》涵盖的公司与因不负责任的商业行为而受到伤害的个人或团体之间的争端。
《经合组织准则》的影响力：
国际和域外范围；
承认整个价值链中的损害责任；
广泛涵盖各种问题、商业部门、商业模式和规模；
政府支持；以及
以国家为基础的申诉机制，用于解决与企业不当行为指控有关的冲突。
IFC
The International Finance Corporation (IFC) improves the lives of people in developing countries by investing in private sector growth. We connect economic development with humanitarian needs to create real progress for the people and places that need it most.
其发布有：环境和社会可持续性绩效标准
ESG 框架
TCFD
详细见本站介绍：TCFD是什么
由G20成员国组成的金融稳定理事会（Financial Stability Board，FSB）于2015年12月成立了气候相关财务信息披露工作组（Task Force on Climate-Related Financial Disclosures，TCFD），其职责是为企业提供气候变化相关的披露建议，从而帮助投资人进行风险评估和定价。TCFD成员具有一定的国际代表性，涵盖了银行、保险、资产管理公司、养老基金、大型非银金融机构等。
2017年推出的TCFD披露框架包含四个领域，分别是治理、战略、风险管理和目标，可以帮助金融机构评估企业在收入、成本支出、资产、负债等方面可能受到的影响。
TCFD得到了数百家金融机构的支持，这些机构所管理的资产规模高达数万亿美元。
2023年7月，FSB 发布新闻，将由 ISSB 接管 TCFD。IFRS S1、S2将完全纳入 TCFD 的框架。
CDP
详细见本站介绍：CDP 是什么
CDP （前身为碳排放披露项目，英文名Carbon Disclosure Project，后注册为一家机构，简写名称沿用至今）是一家总部位于伦敦的非政府国际组织，为公司与城市提供全球唯一的测量，披露，管理和分享重要环境信息的系统。
官方简介：CDP全球环境信息研究中心是一家总部位于伦敦的国际组织，前身为碳披露项目（Carbon Disclosure Project），是“全球商业气候联盟（We Mean Business Coalition）”的创始成员。CDP 致力于推动企业和政府减少温室气体排放，保护水和森林资源。在伦敦、北京、香港、纽约、柏林、巴黎、圣保罗、斯德哥尔摩和东京设有办事处。2012年，CDP进入中国，致力于为中国企业提供一个统一的环境信息平台。
UN Global Impact
官方网站：https://unglobalcompact.org/
维基百科介绍：
The United Nations Global Compact is a non-binding United Nations pact to get businesses and firms worldwide to adopt sustainable and socially responsible policies, and to report on their implementation. The UN Global Compact is the world's largest corporate sustainability and corporate social responsibility initiative, with 13000 corporate participants and other stakeholders over 170 countries. The organization consists of a global agency, and local "networks" or agencies for each participating country. Under the Global Compact, companies are brought together with UN agencies, labor groups and civil society. Cities can join the Global Compact through the Cities Programme.
联合国全球契约是一项不具约束力的联合国协议，旨在促使全球企业和公司采取可持续和对社会负责的政策，并报告其实施情况。联合国全球契约是世界上最大的企业可持续发展和企业社会责任倡议，在 170 多个国家拥有 13000 个企业参与者和其他利益相关者。 该组织由一个全球机构和每个参与国的地方 "网络 "或机构组成。在全球契约下，企业与联合国机构、劳工团体和民间社会走到了一起。城市可以通过城市计划加入全球契约。
Equator Principles
《赤道原则》官方网站：https://equator-principles.com/
The Equator Principles is a risk management framework adopted by financial institutions, for determining, assessing and managing environmental and social risk in project finance. It is primarily intended to provide a minimum standard for due diligence to support responsible risk decision-making. As of March 2021, 116 financial institutions in 37 countries have officially adopted the Equator Principles, covering the majority of international project finance debt in emerging and developed markets.The Equator Principles, formally launched in Washington, D.C., on June 4, 2003, were based on existing environmental and social policy frameworks established by the International Finance Corporation.
The standards have subsequently been periodically updated into what is commonly known as the International Finance Corporation Performance Standards on social and environmental sustainability and on the World Bank Group Environmental, Health, and Safety Guidelines. The Equator Principles have recently been revised and the third iteration of the Equator Principles was launched on June 4, 2013. The reviewed fourth iteration of the Equator Principles were published in July 2020.
The Equator Principles apply globally, to all industry sectors and (within EPIII) to four financial products:
Project Finance Advisory Services
Project Finance
Project-Related Corporate Loans and
Bridge Loans.
The relevant thresholds and criteria for application are described in detail in the Scope section of the Equator Principles. Equator Principles Financial Institutions (EPFIs) commit to implementing the EP in their internal environmental and social policies, procedures and standards for financing projects and will not provide Project Finance or Project-Related Corporate Loans to projects where the client will not, or is unable to, comply with the Equator Principles. While the Equator Principles are not intended to be applied retroactively, EPFIs apply them to the expansion or upgrade of an existing project where changes in scale or scope may create significant environmental and social risks and impacts or significantly change the nature or degree of an existing impact.
The Equator Principles have greatly increased the attention and focus on social/community standards and responsibility, including robust standards for indigenous peoples, labor standards, and consultation with locally affected communities within the Project Finance market. They have also promoted convergence around common environmental and social standards. Multilateral development banks, including the European Bank for Reconstruction & Development, and export credit agencies through the OECD Common Approaches are increasingly drawing on the same standards as the Equator Principles.
The Equator Principles have also helped spur the development of other responsible environmental and social management practices in the financial sector and banking industry and have provided a platform for engagement with a broad range of interested stakeholders, including non-governmental organizations (NGOs), clients and industry bodies.
（以下翻译为AI）
《赤道原则》是金融机构采用的风险管理框架，用于确定、评估和管理项目融资中的环境和社会风险。其主要目的是为尽职调查提供最低标准，以支持负责任的风险决策。截至 2021 年 3 月，已有 37 个国家的 116 家金融机构正式采用了《赤道原则》，涵盖了新兴市场和发达市场的大部分国际项目融资债务。《赤道原则》于 2003 年 6 月 4 日在华盛顿正式发布，其基础是国际金融公司制定的现有环境和社会政策框架。
随后，这些标准被定期更新，成为《国际金融公司社会和环境可持续性绩效标准》和《世界银行集团环境、健康和安全准则》。经审查的《赤道原则》第四版于 2020 年 7 月发布。
《赤道原则》适用于全球范围内的所有行业部门，并（在 EPIII 范围内）适用于四种金融产品：
项目融资咨询服务
项目融资
与项目有关的企业贷款和
过桥贷款。
相关阈值和适用标准详见《赤道原则》的 "范围 "部分。赤道原则金融机构（EPFIs）承诺在其内部环境与社会政策、程序和项目融资标准中执行《赤道原则》，并且不会向客户不遵守或无法遵守《赤道原则》的项目提供项目融资或与项目相关的公司贷款。尽管《赤道原则》无意追溯适用，但当现有项目的规模或范围发生变化，可能会产生重大的环境和社会风险和影响，或显著改变现有影响的性质或程度时，EPFI 就会将其适用于现有项目的扩展或升级。
《赤道原则》极大地增强了对社会/社区标准和责任的关注和重视，包括在项目融资市场中对原住民、劳工标准以及与当地受影响社区协商的健全标准。这些原则还促进了共同环境和社会标准的趋同。包括欧洲复兴开发银行在内的多边开发银行和出口信贷机构通过经合组织共同方法，越来越多地采用与《赤道原则》相同的标准。
《赤道原则》还有助于推动金融部门和银行业其他负责任的环境和社会管理实践的发展，并为包括非政府组织、客户和行业机构在内的广泛利益相关者提供了一个参与平台。
UN SDGs
官方网站：联合国可持续发展目标
《2030年可持续发展议程》于2016年1月1日正式启动。新议程呼吁各国现在就采取行动，为今后15年实现17项可持续发展目标而努力。《2030年可持续发展议程》（A/RES/70/1）于2016年在联合国大会第七十届会议上通过。
可持续发展目标呼吁所有国家（不论该国是贫穷、富裕还是中等收入）行动起来，在促进经济繁荣的同时保护地球。目标指出，消除贫困必须与一系列战略齐头并进，包括促进经济增长，解决教育、卫生、社会保护和就业机会的社会需求，遏制气候变化和保护环境。
UN PRI
本站介绍：UNPRI 负责任投资原则
维基百科：
Principles for Responsible Investment (UNPRI or PRI) is a United Nations-supported international network of financial institutions working together to implement its six aspirational principles, often referenced as "the Principles". Its goal is to understand the implications of sustainability for investors and support signatories to facilitate incorporating these issues into their investment decision-making and ownership practices. In implementing these principles, signatories contribute to the development of a more sustainable global financial system.
The Principles offer a framework of possible actions for incorporating environmental, social and corporate governance factors into investment practices across asset classes. Responsible investment is a process that must be tailored to fit each organisation's investment strategy, approach and resources. The Principles are designed to be compatible with the investment styles of large, diversified, institutional investors that operate within a traditional fiduciary framework.
负责任的投资原则（UNPRI 或 PRI）是一个由联合国支持的金融机构国际网络，致力于共同实施其六项理想原则，这些原则通常被称为 "原则"。其目标是了解可持续性对投资者的影响，并支持签署方促进将这些问题纳入其投资决策和所有权实践。在实施这些原则的过程中，签署方将为发展更具可持续性的全球金融体系做出贡献。
这些原则为将环境、社会和公司治理因素纳入各类资产的投资实践提供了一个可能的行动框架。负责任的投资是一个过程，必须根据每个组织的投资战略、方法和资源进行调整。该原则旨在与在传统信托框架内运作的大型、多元化机构投资者的投资风格保持一致。
UNEP Finance Initiative
United Nations Environment Programme Finance Initiative
维基百科：
The United Nations Environment Programme Finance Initiative (UNEP FI) is a partnership between the United Nations Environment Program (UNEP) and the global financial sector to catalyse action across the financial system to align economies with sustainable development. As the UN partner for the finance sector, they convene financial institutions on a voluntary basis to work together with them, and each other, to find practical solutions to overcome the many sustainability challenges facing the world today. UNEP FI does this by providing practical guidance and tools which support institutions in the finance sector to find ways to reshape their businesses and commit to targets for limiting greenhouse gas emissions, protecting nature, promoting a circular economy and supporting financial inclusion to address inequality. The solutions developed effectively form a blueprint for others in the finance sector to tackle similar challenges and evolve their businesses along a sustainable pathway. The creation and adoption of such a blueprint also informs policy makers concerned with sustainability issues about what would constitute appropriate regulation for the finance sector at large. Founded in 1992, UNEP FI was the first organisation to pioneer engagement with the finance sector around sustainability. The Finance Initiative was responsible for incubating the Principles for Responsible Investment and for the development and implementation of UNEP FI’s Principles for Responsible Banking and Principles for Sustainable Insurance as well as the UN-convened net-zero alliances. Today, UNEP FI provides sustainability leadership to more than 400 financial institutions, with assets of well over $80 trillion headquartered around the world.
联合国环境规划署金融倡议（UNEP FI）是联合国环境规划署（UNEP）与全球金融部门之间的合作伙伴关系，旨在推动整个金融系统采取行动，使经济与可持续发展相协调。作为联合国在金融领域的合作伙伴，他们在自愿的基础上召集金融机构，与它们以及它们之间相互合作，共同寻找切实可行的解决方案，以克服当今世界面临的诸多可持续发展挑战。环境署金融倡议通过提供实用指南和工具，支持金融部门的机构找到重塑业务的方法，并致力于实现限制温室气体排放、保护自然、促进循环经济以及支持金融包容性以解决不平等问题的目标。所制定的解决方案可有效地为其他金融业机构提供蓝图，帮助他们应对类似的挑战，并沿着可持续发展的道路发展业务。这一蓝图的创建和采用也为关注可持续发展问题的政策制定者提供了信息，使其了解什么才是对整个金融部门的适当监管。联合国环境规划署金融倡议成立于 1992 年，是第一个围绕可持续发展问题与金融部门开展合作的组织。金融倡议组织负责孵化《负责任投资原则》，制定和实施环境署金融倡议组织的《负责任银行业原则》、《可持续保险原则》以及联合国召集的净零联盟。如今，环境署金融倡议为 400 多家金融机构提供可持续发展方面的领导，这些机构的总部遍布世界各地，资产规模超过 80 万亿美元。
WBSCSD
维基百科：
The World Business Council for Sustainable Development (WBCSD) is a CEO-led organization of over 200 international companies. The council is also connected to 60 national and regional business councils and partner organizations.
Its origins date back to the Rio de Janeiro Earth Summit of 1992, when Stephan Schmidheiny, a Swiss business entrepreneur, was appointed chief adviser for business and industry to the secretary general of the United Nations Conference on Environment and Development (UNCED). He created a forum called "Business Council for Sustainable Development", which went on to become Changing Course, a book that coined the concept of eco-efficiency.
The WBCSD was created in 1995 as a merger of the Business Council for Sustainable Development and the World Industry Council for the Environment and is based at the Maison de la paix in Geneva, Switzerland, with offices in New York and New Delhi.
促进可持续发展世界商业理事会（WBCSD）是一个由 200 多家国际公司的首席执行官领导的组织。该理事会还与 60 个国家和地区商业理事会及伙伴组织建立了联系。
其起源可追溯到 1992 年里约热内卢地球峰会，当时瑞士商业企业家 Stephan Schmidheiny 被任命为联合国环境与发展会议（UNCED）秘书长的工商业首席顾问。他创建了一个名为 "可持续发展工商理事会 "的论坛，该论坛后来成为《改变航向》（Changing Course）一书，该书提出了生态效率的概念。
促进可持续发展世界商业理事会成立于 1995 年，由促进可持续发展商业理事会和促进环境世界工业理事会合并而成，总部设在瑞士日内瓦的和平之家，并在纽约和新德里设有办事处。
PCAF
详见站介绍：全球金融行业温室气体核算和报告标准-pcaf
官方网站：https://carbonaccountingfinancials.com/
An industry-led partnership to facilitate transparency and accountability of the financial industry to the Paris Agreement
Banks represent most of the available capital globally and since the Paris Climate Agreement the largest banks have still invested more than 4.6 trillion USD into the fossil fuel sector. This is equivalent to 1.8 billion USD for every day since the end of 2015, with no downward trend and no assessment of the carbon impact of that finance.
Given the scale of the climate challenge and the crucial role of the financial industry in facilitating the net zero carbon transition, the Partnership for Carbon Accounting Financials was created.
PCAF is a global partnership of financial institutions that work together to develop and implement a harmonized approach to assess and disclose the greenhouse gas (GHG) emissions associated with their loans and investments.
The harmonized accounting approach provides financial institutions with the starting point required to set science-based targets and align their portfolio with the Paris Climate Agreement. PCAF enables transparency and accountability and has developed an open-source global GHG accounting standard for financial institutions, the Global GHG Accounting and Reporting Standard for the Financial Industry.
以行业为主导的伙伴关系，促进金融业对《巴黎协定》的透明度和问责制
银行占全球可用资金的大部分，自《巴黎气候协定》签署以来，最大的银行仍向化石燃料行业投资了超过 4.6 万亿美元。这相当于自2015年底以来，每天都有18亿美元的资金投入，而且没有下降趋势，也没有对这些资金的碳影响进行评估。
鉴于气候挑战的规模以及金融业在促进净零碳过渡方面的关键作用，碳核算金融合作伙伴关系应运而生。
PCAF 是一个由金融机构组成的全球合作伙伴关系，旨在共同制定和实施一种统一的方法，以评估和披露与其贷款和投资相关的温室气体（GHG）排放量。
统一核算方法为金融机构提供了必要的起点，使其能够制定以科学为基础的目标，并使其投资组合与《巴黎气候协定》保持一致。PCAF 实现了透明度和问责制，并为金融机构制定了开源的全球温室气体核算标准，即金融业全球温室气体核算和报告标准。