可持续发展挂钩债券数据库 方法论

The Climate Bonds Initiative (CBI) establishes a methodology to track Sustainability Linked Bonds (SLBs) that support decarbonization. To be included, instruments must be certifiable debt, self-labeled as SLBs or similar, and provide sufficient disclosure of Sustainability Performance Targets (SPTs). CBI assesses these targets against 1.5°C-aligned industry pathways, categorizing bonds as 'Fully-aligned', 'Strongly-aligned', or 'Aligning' based on their consistency with these paths and the presence of comprehensive transition plans. The methodology emphasizes the inclusion of material emissions (Scopes 1, 2, and 3) and utilizes both CBI-specific and third-party pathways (e.g., TPI, SBTi, CRREM) to evaluate various sectors including cement, steel, and aviation.

• To be included in the SLB database, a transaction must meet three specific criteria: it must be a certifiable debt instrument (excluding sustainability-linked loans due to insufficient disclosure), it must have a certifiable label such as 'Sustainability-linked' or 'ESG-linked', and it must provide sufficient public disclosure to verify that Sustainability Performance Targets (SPTs) are ambitious.

APA

Climate Bonds Initiative (2023). 可持续发展挂钩债券数据库 方法论. https://www.climatebonds.net/files/documents/publications/%E5%8F%AF%E6%8C%81%E7%BB%AD%E5%8F%91%E5%B1%95%E6%8C%82%E9%92%A9%E5%80%BA%E5%88%B8%E6%95%B0%E6%8D%AE%E5%BA%93-%E6%96%B9%E6%B3%95%E8%AE%BA_2025-02-17-162839_dopp.pdf

Chicago

Climate Bonds Initiative. 可持续发展挂钩债券数据库 方法论. 2023. https://www.climatebonds.net/files/documents/publications/%E5%8F%AF%E6%8C%81%E7%BB%AD%E5%8F%91%E5%B1%95%E6%8C%82%E9%92%A9%E5%80%BA%E5%88%B8%E6%95%B0%E6%8D%AE%E5%BA%93-%E6%96%B9%E6%B3%95%E8%AE%BA_2025-02-17-162839_dopp.pdf.

Wikipedia

{{cite report |author=Climate Bonds Initiative |title=可持续发展挂钩债券数据库 方法论 |date=June 2023 |url=https://www.climatebonds.net/files/documents/publications/%E5%8F%AF%E6%8C%81%E7%BB%AD%E5%8F%91%E5%B1%95%E6%8C%82%E9%92%A9%E5%80%BA%E5%88%B8%E6%95%B0%E6%8D%AE%E5%BA%93-%E6%96%B9%E6%B3%95%E8%AE%BA_2025-02-17-162839_dopp.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{climatebondsinitiative2023, author = {{Climate Bonds Initiative}}, title = {{可持续发展挂钩债券数据库 方法论}}, institution = {Climate Bonds Initiative}, year = {2023}, month = jun, url = {https://www.climatebonds.net/files/documents/publications/%E5%8F%AF%E6%8C%81%E7%BB%AD%E5%8F%91%E5%B1%95%E6%8C%82%E9%92%A9%E5%80%BA%E5%88%B8%E6%95%B0%E6%8D%AE%E5%BA%93-%E6%96%B9%E6%B3%95%E8%AE%BA_2025-02-17-162839_dopp.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }