企业转型投资指南

The 'Corporate Transition Investment Guide' (May 2024) by the Climate Bonds Initiative proposes a standardized classification system to help financial institutions assess and categorize corporate exposures based on their decarbonization transition maturity and credibility. The guide aims to simplify complex existing frameworks into a practical tool for tracking progress toward net-zero goals.

• The guide proposes a five-category classification system to determine a company's transition maturity: 1. No Action, 2. Committed, 3. Aligning, 4. Aligned, and 5. Net Zero Target Achieved. This system is designed to help financial institutions categorize corporate exposures and track their progress toward net-zero emissions by 2050.
• To be categorized as 'Aligning' (Category 3) or 'Aligned' (Category 4), companies must meet specific indicators across five key elements: Commitment, Emission Targets, Implementation Strategy, Governance, and Performance. For example, 'Aligning' companies must have a robust transition plan, while 'Aligned' companies must have actual emissions consistent with selected scientific benchmarks.
• The classification is dynamic; companies can be downgraded if they fail to meet previously achieved indicators. For instance, a company in the 'Aligned' category may be downgraded to 'Committed' if it fails to implement a transition plan for its remaining emissions within a specified timeframe.

APA

Creed, A., Boulle, B., Laurent, S., Hemingway, R., & Martini, M. (2024). 企业转型投资指南. Climate Bonds Initiative. https://www.climatebonds.net/files/documents/publications/9132ae57-cb0c-476e-8db6-0e8a69403592.pdf

Chicago

Creed, Anna, Bridget Boulle, Sabine Laurent, Rachel Hemingway, and Mireille Martini. 企业转型投资指南. Climate Bonds Initiative, 2024. https://www.climatebonds.net/files/documents/publications/9132ae57-cb0c-476e-8db6-0e8a69403592.pdf.

Wikipedia

{{cite report |last1=Creed |first1=Anna |last2=Boulle |first2=Bridget |last3=Laurent |first3=Sabine |last4=Hemingway |first4=Rachel |last5=Martini |first5=Mireille |title=企业转型投资指南 |publisher=Climate Bonds Initiative |date=May 2024 |url=https://www.climatebonds.net/files/documents/publications/9132ae57-cb0c-476e-8db6-0e8a69403592.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{creed2024, author = {Creed, Anna and Boulle, Bridget and Laurent, Sabine and Hemingway, Rachel and Martini, Mireille}, title = {{企业转型投资指南}}, institution = {Climate Bonds Initiative}, year = {2024}, month = may, url = {https://www.climatebonds.net/files/documents/publications/9132ae57-cb0c-476e-8db6-0e8a69403592.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }