气候债券标准

The Climate Bonds Standard 4.0 is a voluntary labeling mechanism developed by the Climate Bonds Initiative to certify debt instruments, assets, and entities as aligned with the Paris Agreement. It provides a science-based framework for certifying Use of Proceeds (UoP) instruments, non-financial legal entities, and Sustainability-Linked Debt (SLD), requiring independent verification by authorized verifiers to ensure transparency and climate alignment.

• Certification for non-financial legal entities and SLDs is based on a 'five characteristics' framework to ensure transitions are robust and aligned with the Paris Agreement goal of reducing emissions by nearly half by 2030 and reaching net zero by 2050.
• To achieve entity or SLD certification, a 'certification threshold' is applied where at least 90% of the entity's or the SLD-linked economic activities must meet specific climate performance, implementation strategy, governance, and disclosure requirements.
• Entity and SLD certifications are divided into two levels: Level 1 ('Aligned'), where climate targets meet industry standards at the time of certification, and Level 2 ('Transition'), where targets are not yet aligned but will be by December 31, 2030.
• The standard mandates strict 'safeguards' for parent companies, including a public commitment to not expand fossil fuel exploration, extraction, or production of natural gas after January 1, 2023, and a commitment to not convert high-carbon stock lands after January 1, 2020.
• For Use of Proceeds (UoP) instruments, net proceeds must be allocated to eligible projects or assets within 24 months of issuance, though the Climate Bonds Standard Secretariat may extend this to 5 years, or in exceptional cases, 10 years.
• The certification process requires mandatory verification by an authorized independent third-party verifier who must follow ISAE3000 or equivalent international standards.

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} }