气候债券标准

The Climate Bonds Standard 4.0 provides a comprehensive framework for certifying Use of Proceeds (UoP) debt instruments, physical assets, non-financial legal entities, and Sustainability-Linked Debt (SLD). It requires independent verification by accredited verifiers and mandates rigorous disclosure and reporting to maintain certification. For entities and SLDs, the standard emphasizes a 'credible transition' based on five characteristics: alignment with the Paris Agreement, robust planning, implementation of actions, internal oversight, and external reporting. Certification levels are divided into 'Aligned' (already meeting industry standards) and 'Transition' (expected to meet standards by December 31, 2030).

• Certification for entities and SLDs is based on a 'credible transition' framework consisting of five characteristics: alignment with the Paris Agreement, a robust plan, implementation of actions, internal oversight, and external reporting/disclosure.
• Entity and SLD certifications are categorized into two levels: 'Aligned' for those already meeting industry standards, and 'Transition' for those that do not currently meet them but will do so by December 31, 2030.
• To achieve entity certification, at least 90% of the entity's economic activities (weighted by revenue or GHG emissions) must meet the standard's requirements for climate performance, implementation strategy, governance, and disclosure.
• Parent companies of certified entities must commit to not expanding specific fossil fuel activities—including exploration, extraction, and production of natural gas—after January 1, 2023, and must not have converted high-carbon stock lands since January 1, 2020.
• Maintaining certification requires the submission of annual update reports, which may include allocation reports, eligibility reports, and impact reports.
• All certifications must be independently assessed by an accredited verifier who follows international standards such as ISAE3000 and guidelines from ICMA and LMA.

APA

Climate Bonds Initiative (2023). 气候债券标准. https://www.climatebonds.net/files/documents/publications/9d608472-edf3-4f63-a520-5f60538799cd.pdf

Chicago

Climate Bonds Initiative. 气候债券标准. 2023. https://www.climatebonds.net/files/documents/publications/9d608472-edf3-4f63-a520-5f60538799cd.pdf.

Wikipedia

{{cite report |author=Climate Bonds Initiative |title=气候债券标准 |date=April 2023 |url=https://www.climatebonds.net/files/documents/publications/9d608472-edf3-4f63-a520-5f60538799cd.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{climatebondsinitiative2023, author = {{Climate Bonds Initiative}}, title = {{气候债券标准}}, institution = {Climate Bonds Initiative}, year = {2023}, month = apr, url = {https://www.climatebonds.net/files/documents/publications/9d608472-edf3-4f63-a520-5f60538799cd.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }