转型金融助力企业低碳转型

The Climate Bonds Initiative (CBI) addresses the lack of consistency and ambition in transition finance by introducing a certification framework for corporate transitions. The proposal argues that for a company's transition to be credible, it must meet five criteria: alignment with the Paris Agreement, a robust plan, tangible action, internal oversight, and external reporting. The document suggests a three-tier labeling system (Green, Green Transition, and Transition Transition) and outlines a two-step assessment method for complex companies to ensure their overall performance aligns with global net-zero goals by 2050.

• The Climate Bonds Initiative identifies a gap between high-level market guidelines, such as the ICMA Sustainability-Linked Bond Principles, and complex entity-level assessment frameworks, proposing a simplified set of five characteristics to ensure corporate transitions are 'sufficiently rapid and robust' to align with global goals.
• A credible corporate transition must satisfy five specific characteristics: goals aligned with the Paris Agreement, a robust plan, implementation of tangible actions, internal oversight, and external reporting.
• The document proposes three categories for transition labels: 'Green' for those that have achieved net-zero, 'Green Transition' for those on a common sectoral path toward net-zero, and 'Transition Transition' for those working toward that path but not yet aligned, with the latter having a limited window (e.g., until 2025).
• For companies with diverse business activities, the document suggests a two-step assessment: first evaluating each activity's goals and plans individually, and then recombining them using a weighted approach (e.g., by revenue or GHG share) to determine overall performance.

APA

Creed, A., & Horsfield, M. (2021). 转型金融助力企业低碳转型. Climate Bonds Initiative. https://www.climatebonds.net/files/documents/publications/Climate-Bonds_Transition-Finance-for-Transforming-Companies_CN_Sep-2022.pdf

Chicago

Creed, Anna, and Michelle Horsfield. 转型金融助力企业低碳转型. Climate Bonds Initiative, 2021. https://www.climatebonds.net/files/documents/publications/Climate-Bonds_Transition-Finance-for-Transforming-Companies_CN_Sep-2022.pdf.

Wikipedia

{{cite report |last1=Creed |first1=Anna |last2=Horsfield |first2=Michelle |title=转型金融助力企业低碳转型 |publisher=Climate Bonds Initiative |date=10 September 2021 |url=https://www.climatebonds.net/files/documents/publications/Climate-Bonds_Transition-Finance-for-Transforming-Companies_CN_Sep-2022.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{creed2021, author = {Creed, Anna and Horsfield, Michelle}, title = {{转型金融助力企业低碳转型}}, institution = {Climate Bonds Initiative}, year = {2021}, month = sep, url = {https://www.climatebonds.net/files/documents/publications/Climate-Bonds_Transition-Finance-for-Transforming-Companies_CN_Sep-2022.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }