转型金融助力企业低碳转型

This research paper by the Climate Bonds Initiative (CBI) proposes a framework to evaluate the credibility of corporate decarbonization transitions to prevent 'greenwashing' in transition finance. It introduces five essential characteristics for a credible transition—alignment with the Paris Agreement, robust planning, tangible action, internal oversight, and external reporting—and suggests a certification mechanism for Sustainability-Linked Bonds (SLBs) and corporate entities to provide scientific, standardized benchmarks for investors.

• The proposed framework categorizes transition labels into three levels: 'Green' for those who have achieved net zero, 'Green Transition' for those on a common sector path toward net zero, and 'Transition Transition' for those working toward that path but not yet aligned. The 'Transition Transition' category is intended to have a limited window, such as until 2025, to prevent indefinite delays in major changes.
• CBI plans to expand its certification mechanism beyond use-of-proceeds bonds to include Sustainability-Linked Bonds (SLBs), Sustainability-Linked Loans (SLLs), and the corporate entities themselves to provide science-based standards and assurance to investors.

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} }