国际金融行业碳核算框架评价与借鉴

Evaluation of Carbon Accounting Framework in the Global Financial Industry

当前,应对气候变化已经成为国际共识,在经济面向绿色低碳转型的过程中,金融行业所面临的气候与环境相关风险也日益提升。对金融机构而言,开展全口径温室气体排放数据核算工作,既是规避风险的现实需要,也是响应政策号召引领绿色转型的重要前提。目前,我国金融机构的碳核算工作尚处于起步阶段,碳核算金融联盟制定的《金融行业融资温室气体核算和披露全球性标准》为全球金融机构测算并披露温室气体提供了一套科学的方法体系,也可以给我国金融行业碳核算标准的制定提供有益参考。

The need to address climate change has become a global priority. As the economy moves towards green and low-carbon objectives, the financial sector also needs to address climate and environmental risks. For financial institutions, carrying out a full-scale accounting of greenhouse gas emission is urgently needed for the avoidance of risk as well as the coordination with green policy objectives. At present, the carbon accounting work of financial institutions in China is still in its early stages. The Global Standard for Greenhouse Gas Accounting and Disclosure in Financial Industry Financing, as formulated by the Carbon Accounting Financial Alliance, provides a scientific method for global financial institutions to measure and disclose greenhouse gas levels. It can also provide a useful reference for the formulation of carbon accounting standards in China’s financial industry.