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) outlines the methodology for its Social and Sustainability Bond Dataset (SSBD), detailing the criteria, screening processes, and classification systems used to evaluate debt instruments. The framework focuses on ensuring that bonds provide substantive social and environmental benefits to target populations while adhering to strict minimum safeguards to prevent 'greenwashing'.

• 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 from the issuer, and have sufficient public disclosure to track basic information and use of proceeds.
• The methodology establishes absolute exclusions (minimum safeguards) for certain activities, regardless of the bond's label. These include fossil fuel exploration, production, and refining; fossil fuel-based heating, cooling, and power generation; fossil fuel transport; weapons and ammunition production or trade; activities involving forced or harmful child labor; activities violating indigenous land rights; and airport infrastructure.
• Road infrastructure is evaluated on a case-by-case basis to balance social benefits against environmental risks. Projects in developed economies that primarily increase traffic capacity (such as highways and expressways) are generally excluded, whereas projects in less developed regions that improve access to basic services like healthcare and education may qualify.

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} }