工商银行TCFD气候信息披露案例分析

Case Analysis of ICBC Climate Information Disclosure under TCFD Framework

应对气候变化危机,坚持可持续发展已成为全球共识,在此背景下,金融机构的环境信息披露备受关注。目前,气候相关财务信息披露特别工作组(TCFD)发布的环境信息披露建议得到国际公认。本文基于TCFD框架,以工行发布的绿色金融专题(TCFD)报告为依据,从治理、战略、风险管理、指标与目标四个层面,分析工行气候信息披露的实践和可借鉴价值,并对我国银行业开展气候相关财务信息披露提出相关建议。

To respond to the crisis of climate change, adhering to sustainable development has gained global awareness and attention. Under this background, the environmental information of financial in-stitutions was of great concern. At present, the Task Force on Climate-Related Financial Disclosures (TCFD) published the suggestion of disclosure environmental information and has been recognized internationally. This article was based on TCFD framework, according to ICBC’s Green Finance Special Report, analyses the practice and learning value of ICBC’s climate information disclosure from four dimensions of governance, strategy, risk management, metrics and targets, and gives some relative suggestions on disclosure of climate-related financial information of Chinese banking industry.