トランジション計画の 評価ガイダンス

The Climate Bonds Initiative (CBI) introduces the 'AAA' framework—comprising Ambition, Action, and Accountability—to evaluate corporate transition plans. The guidance emphasizes that credible plans must include quantitative targets aligned with 1.5°C scientific pathways, robust financial and action plans, strong board-level governance, and transparent annual disclosures. It specifically warns against the over-reliance on carbon offsets and the use of national NDCs as primary decarbonization pathways.

• Carbon offsets and credits should not be used to achieve short-to-medium term goals and must be limited to addressing residual emissions, not exceeding 10% of total emission reduction efforts.
• A robust action plan requires a clear vision, identified means of transformation, a viable financial plan detailing costs and funding, and the identification of major uncertainty factors.
• Effective governance requires the board of directors to take responsibility for setting and monitoring the transition plan, including re-evaluating the plan at least every five years.

APA

Climate Bonds Initiative (n.d.). トランジション計画の 評価ガイダンス. https://www.climatebonds.net/files/documents/publications/Climate-Bonds_Guidance-to-assess-transition-plans_JP_Sep-2023.pdf

Chicago

Climate Bonds Initiative. トランジション計画の 評価ガイダンス. n.d. https://www.climatebonds.net/files/documents/publications/Climate-Bonds_Guidance-to-assess-transition-plans_JP_Sep-2023.pdf.

Wikipedia

{{cite report |author=Climate Bonds Initiative |title=トランジション計画の 評価ガイダンス |url=https://www.climatebonds.net/files/documents/publications/Climate-Bonds_Guidance-to-assess-transition-plans_JP_Sep-2023.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{climatebondsinitiativend, author = {{Climate Bonds Initiative}}, title = {{トランジション計画の 評価ガイダンス}}, institution = {Climate Bonds Initiative}, url = {https://www.climatebonds.net/files/documents/publications/Climate-Bonds_Guidance-to-assess-transition-plans_JP_Sep-2023.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }