企业转型投资指南

The Climate Bonds Initiative introduces a tool for financial institutions to evaluate corporate transition maturity across five categories, ranging from 'No Action' to 'Net Zero Achieved'. The system uses specific indicators across commitment, emission targets, implementation strategies, governance, and performance to determine if a company's financing can be labeled as 'transition finance' or 'green finance'. It emphasizes the need for science-based benchmarks, trackable annual actions, and board-level governance, while providing a weighted scoring method for companies with multiple business activities.

• The proposed classification system categorizes corporate transition maturity into five main levels: 1. No Action, 2. Committed, 3. Aligning, 4. Aligned, and 5. Net Zero Achieved.
• To be categorized as 'Aligning' (Category 3), companies must have robust transition plans; this is further split into 'Short-term + Plan' (3a) for those with forward-looking short-term actions and 'Full Cycle Plan' (3b) for those with short, medium, and long-term targets.

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} }