可持续发展挂钩债券数据库 方法论

This document outlines the methodology used by the Climate Bonds Initiative (CBI) to collect, screen, and maintain its Sustainability Linked Bonds (SLB) database. The methodology focuses on the 'decarbonization' attributes of debt instruments, evaluating whether their sustainability performance targets (SPTs) align with a 1.5°C warming scenario or the best available alternative paths.

• To be included in the SLB database, a transaction must meet three primary conditions: it must be a certifiable debt instrument (excluding sustainability-linked loans due to insufficient disclosure), it must be self-labeled as a sustainability-linked bond or similar product, and it must provide sufficient public disclosure to verify the ambition of its sustainability performance targets (SPTs).
• CBI utilizes a variety of industry-specific paths for evaluation, including its own standards for cement, steel, and basic chemicals, as well as third-party paths from the Transition Pathway Initiative (TPI), the Science Based Targets initiative (SBTi), and the Carbon Risk Real Estate Monitor (CRREM). Sovereign and sub-sovereign bonds are evaluated based on their Nationally Determined Contributions (NDCs).

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} }