Unepfi-凈零銀行聯(lián)盟披露清單-第2版 Net-Zero Banking Alliance Disclosure Checklist

Net-ZeroBankingAllianceDisclosureChecklist

Version2

>

July2024

Legalandregulatorydisclaimer

TheNet-ZeroBankingAlliance(NZBA)anditsmembersarecommittedtocomplying

withalllawsandregulationsapplicabletothem.Thisincludes,amongstothers,antitrustandotherregulatorylawsandregulationsandtherestrictionsoninformationexchangeandothercollaborativeengagementtheyimpose.Onthisbasis,theNZBArecognises

thatcompaniescannotdiscloseinformationthatisnotpubliclyavailableandisconsid-eredtobecompetitivelysensitiveinformationbysuchcompany,anditiseachmember’sresponsibilitytodetermineinformationpertainingtoitsorganisationwhichisnon-pub-licandcompetitivelysensitive.Further,eachmemberisresponsibleforindependently

settingitsownindividualtargetsinitsownjudgmentandinlinewithitsownbusiness

goals(subjectto,andconsistentwith,allfiduciaryandcontractualduties,laws,andregu-lations).

Thisdocumentdoesnotcreatebindingobligationsonanyperson,includingNZBAanditsmembers,asitreflectsmereguidance.

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BankingAllianceDisclosureChecklist

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Contents

Introductiontothischecklist 1

Disclosurechecklist 2

Emissionsbaselineandannualemissionsprofile 3

Targets 4

Targetcoverage 5

Transitionplans 6

Otherconsiderations 7

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Introductiontothischecklist

TheUnitedNationsEnvironmentProgrammeFinanceInitiative(UNEPFI)updatedits

GuidelinesforClimateTargetSettingforBanks

inApril2024toreflecttheevolutionofthesustainablefinancelandscapeoverthelastthreeyearsandreinforcetheroadmapformemberbanksaimingtoachievenet-zeroemissions.

TheGuidelinesaredesignedtosupportNet-ZeroBankingAlliance(NZBA)member

banksinsettingScope3Category15emissionstargetsasdefinedbythe

Greenhouse

GasProtocol

(GHGProtocol).Whilemembershavecommittedtoachievingnet-zerointheirownoperationalemissions(Scopes1,2,andnon-Category15Scope3),thisisbeyondthescopeoftheGuidelineswhichfocusonlyonbanks’Scope3Category15emissions.TheseGuidelinesarealsotobeappliedbymembersofthePrinciplesfor

ResponsibleBanking(PRB)thathaveselectedclimatemitigationasoneoftheirprior-ityimpactareasandshouldsetclimatetargetswithinfouryearsofjoining.

Pleasenotethatthisdocumentisintendedtobeausefulchecklistsummarisingthekeyrequirementsinthe‘GuidelinesforClimateTargetSettingforBanks—Version2’(shall-statements)forinformationalpurposes.

ToalignwiththeGuidelinesandmeetthecommitmentstheyhaveindependentlychosentomakeandagreedtocomplywith,NZBAandPRBmemberbanksareexpectedto

addressthepointsinthechecklistonacomply-or-explainbasis.Theyarealsohighly

encouragedtogobeyondthekeyrequirementslistedhere,wherepermitted,andgivefullregardtothe‘should’,‘may’and‘encouraged’statementsintheGuidelines.

Pleaserefertothefull‘

GuidelinesforClimateTargetSettingforBanks—Version2

’and‘

SupportingNotesfortheGuidelinesforClimateTargetSetting—Version2

’formorecomprehensiveguidance.Pleasealsorefertothe

NZBApublicationspage

foragrowingbodyofpaperswhichaimtosupportmembersinmeetingtheirNZBA

andPRBcommitments.

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Disclosurechecklist

Thefollowingpageslistitemstobedisclosed

whenmakingintermediateclimatetargetspublicinlinewiththeGuidelinesforClimateTarget

SettingforBanks.

Emissionsbaselineandannualemissionsprofile

Baseline

Banksshallestablishanemissionsbaselineandannuallymeasureand

reporttheemissionsprofileoftheirlending,investment,andcapitalmarketsactivities,followingrelevantinternationalandnationalgreenhousegas

(GHG)emissionsreportingprotocolsandguidelines.

Emissionscoverage

Theemissionsprofileshallcoverasignificantmajorityofabank’sScope3emissions,includingthesetlistofcarbon-intensivesectors(seebelow).

Carbon-intensivesectors

Agriculture;aluminium;cement;coal;commercialandresidentialrealestate;ironandsteel;oilandgas;powergeneration;andtransport.

Emissionsprofilemetrics

Thisshallinclude,wheretargetshavebeenset:.Absoluteemissions;and

.Portfolio-wideemissionsintensity(e.g.,CO2e/USDlentorinvested);and.Sector-specificemissionsintensity(e.g.,CO2e/metric).

Disclosure

Eachbankshalldisclosethe:

.Scopeandboundaryoftheassetclassesandsectorsincluded(providingarationalefortheselection);

.Assetclassandsectorcoverageoftheemissions(providingarationalefortheselection);and

.Measurementmethod(s)andmetric(s)usedatportfolio,assetclassorsectorlevel.

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Targets

NZBAsignatorieshave18monthsfromsigningtheCommitmenttosettheirfirst

roundoftargets.Withinthefollowing18months,targetsforasubstantialmajorityofcarbon-intensivesectorsshouldbeestablished.

Timelineandambition

Intermediate(2030orsooner)andlong-term(2050orsooner)targets

shallataminimumalignwithagoaltolimitglobalwarmingto1.5°Cabovethepreindustrialaveragebytheendofthecentury,bescience-basedandsupportthetransitiontowardsanet-zeroeconomyby2050.

Targetmetrics

Intermediateandlong-termtargetsshallbesetbasedon:.Absoluteemissions;and/or

.Sector-specificemissionsintensity(e.g.,CO2e/metric).

Baseyear

Thetargetbaseyearshallbenomorethantwofullreportingyearspriortothesettingofthetarget(seeGuidelinesforpossibleexceptions).

Scenarios

Banksshalldisclosewhichscenariotheirclimatetargetsarebasedupon(scenarioname,date,andprovider).Scenarios:

.shalllimitglobalwarmingto1.5°Cbytheendofthecentury.shallcomefromcredible,well-recognisedsources

.shallbeno-orlow-overshoot

.shallrelyconservativelyonnegativeemissionstechnologies

.shallhavescience-basedassumptionsoncarbonsequestrationachievedthroughnature-basedsolutionsandlandusechange.

Transparency

Banksshallbetransparentabout:timeframesfortargetsbydisclosingthebaseyearandtargetyears,selectedscenarios,selectedmethodologies,intermediatetargets,andmilestones.

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Targetcoverage

Emissionscoverage

Targetsshallcoverasignificantmajorityofabank’sScope3financedemis-sions,includingthosefromallorasubstantialmajorityofalistofcarbon-in-tensivesectors(seebelow).

Carbon-intensivesectors

Agriculture;aluminium;cement;coal;commercialandresidentialrealestate;ironandsteel;oilandgas;powergeneration;andtransport.

Scopeoffinancialactivities

Targetsshallcoverlendingactivitiesandcapitalmarketsarrangingandunder-writingactivities(bothequityanddebt),andshouldcoverinvestmentactivities.

Inclusions

Targetsshallbesetand/ordisclosuresshouldbemade:.Wheredataallow;

.Wheremethodologies(whetheropen-sourceorprivatelydeveloped)exist;

.Wherethesector/activity’semissionsand/orfinancialexposuresaresignificant;

.Wherenotrestrictedbyregulatoryrequirementsand/orcommerciallysensitiveorproprietaryinformation.

Exclusions

Banksshallprovidearationalefortheexclusionofrelevantassetclassesforsignificance,methodologicalorotherappropriatereasons.

Coverageofclients’emissions

Banks’targetsshallincludetheirclients’Scope1,Scope2,andScope3

emissions,wheresignificantandwheredataallows.Coverageisexpectedtoincreaseasdataqualityandclientreportingimproves.

Automaticinclusion

Anyclientwithmorethan5%oftheirrevenuescomingdirectlyfromther-malcoalminingandcoal-poweredelectricitygenerationactivitiesshallbeincludedinthescopeoftargets.

Phaseoutpolicy

Ifabanksetsaphaseoutoranexclusionpolicywithatargetyearinlieuofanemissionstarget,thefinancedemissionsofthesector/activitycoveredbythepolicy,wheresignificant,shallstillbedisclosedforeachyear.

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Transitionplans

Transitionplans

Targetsettingshallbesupportedwithin12monthsofpublishingthetargetsbythedisclosureof,ataminimum,ahigh-leveltransitionplanincluding

plannedactionsandmilestonestomeetthesetargets.

Impactontherealeconomy

Targetsshallfocusonachievinganimpactintherealeconomy.

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Otherconsiderations

Governance

Targetsshallbeapprovedbythehighestexecutivelevelinthebankandshouldbepartofbroaderorganisationalstrategicplans.Targetsshallbereviewedbythehighest-levelgovernancebodyinthebankthatnormallyoverseesandapprovesthestrategicplan.

Reviewoftargets

Targetsshallbereviewedand,ifnecessary,revisedatleasteveryfiveyearstoensureconsistencywiththelatestscience(asdetailedinIPCCassessmentreports).

Revisionoftargets

Targetsshallberecalculatedandrevisedasneededtoreflectsignificant

changesthatmightcompromisetherelevanceandconsistencyoftheexist-ingtargets(e.g.,materialportfoliochanges,methodologicaldevelopments).

Settingnewtargets

Aseachsubsequentintermediatetargetyearisapproached,thenextinter-mediatefive-yeartargetshallbeset.

Assurance

Signatorybanksareencouragedtoobtainthird-partyindependentlimitedassuranceoverthereportingonperformanceagainsttargets,includingtheestablishmentofabaseline.

Carboncredits

Banksshallbediligentinapplyingevolvingleadingpracticesconsistentwithpublishedstandardsorframeworksontheuseofcarboncredits.

Implementationtimeline

NZBAsignatorieswillapplytheGuidelines,includingindependentlysettingtheirfirstroundoftargetswithin18monthsofsigningtheCommitmentand,withinafurther18months,settingtargetsforallorasubstantial

majorityofthecarbon-intensivesectors.

ApplicationofGuidelinesV2

From22April2024(theeffectivedateofapplicationforVersion2ofthe

Guidelines),allnewtargetswhicharesetorexistingtargetswhichare

reviewedafterthisdateshallbealignedwithVersion2oftheGuidelines,

withtheexceptionofcapitalmarketswhichshallbeincludedinnewtargetspublishedfrom1November2025.

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