气候债券倡议社会责任与可持续发展债券数据库方法论

The Climate Bonds Initiative (CBI) has established a methodology for its Social and Sustainability Bond Dataset (SSBD) to ensure the credibility of social and sustainability bonds. The framework requires that 100% of net proceeds be used for social or environmental projects, with at least 90% meeting specific screening criteria. Bonds are classified as 'aligned', 'non-aligned', or 'pending' based on their use of proceeds (UoP), disclosure transparency, and adherence to minimum safeguards. The methodology integrates ICMA principles and UN Sustainable Development Goals (SDGs) to categorize projects across sectors such as education, healthcare, and renewable energy, while explicitly excluding fossil fuels and weapons.

• To be included in the SSBD, a financial instrument must meet three prerequisites: it must be a debt instrument (excluding short-term debt like commercial paper), carry a social or sustainability label, and provide sufficient public disclosure to track basic information and the use of proceeds.
• CBI employs a strict list of absolute exclusions under its minimum safeguards. Prohibited activities include fossil fuel exploration, production, and refining; heat, cooling, or power generation based on solid fossil fuels; fossil fuel transport; the production or trade of weapons and ammunition; activities involving forced or harmful child labor; activities violating indigenous land rights; and airport infrastructure.

APA

Climate Bonds Initiative (2025). 气候债券倡议社会责任与可持续发展债券数据库方法论. https://www.climatebonds.net/files/documents/Methodology/Climate-Bonds_Social-and-Sustainability-Bond-Dataset-Methodology_SnS-Meth_CN_Sep-2025.pdf

Chicago

Climate Bonds Initiative. 气候债券倡议社会责任与可持续发展债券数据库方法论. 2025. https://www.climatebonds.net/files/documents/Methodology/Climate-Bonds_Social-and-Sustainability-Bond-Dataset-Methodology_SnS-Meth_CN_Sep-2025.pdf.

Wikipedia

{{cite report |author=Climate Bonds Initiative |title=气候债券倡议社会责任与可持续发展债券数据库方法论 |date=2025 |url=https://www.climatebonds.net/files/documents/Methodology/Climate-Bonds_Social-and-Sustainability-Bond-Dataset-Methodology_SnS-Meth_CN_Sep-2025.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{climatebondsinitiative2025, author = {{Climate Bonds Initiative}}, title = {{气候债券倡议社会责任与可持续发展债券数据库方法论}}, institution = {Climate Bonds Initiative}, year = {2025}, url = {https://www.climatebonds.net/files/documents/Methodology/Climate-Bonds_Social-and-Sustainability-Bond-Dataset-Methodology_SnS-Meth_CN_Sep-2025.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }