气候变化投资框架在低碳转型金融效果评估中的应用研究——基于国家、行业和企业视角  

Research on the Application of the Climate Change Investment Framework to the Evaluation of the Financial Effects of Low-Carbon Transition--Based on Country,Industry and Enterprise Perspectives

作　　者：李研妮[1] 覃巧玲 LI Yan-ni;TAN Qiao-ling(the People’s Bank of China Chongqing Municipal Branch;Wanzhou Branch of the People's Bank of China)

机构地区：[1]中国人民银行重庆市分行,重庆401147 [2]中国人民银行万州分行,重庆404150

出　　处：《当代金融研究》2024年第7期44-52,共9页Journal of Contemporary Financial Research

摘　　要：为实现碳中和目标,气候环境信息披露内容的国际化标准不断更新统一,但各国以及各行业和公司在低碳转型方面所做的努力存在较大差异,需要对各主体的低碳转型行动效果进行评估。亚洲基础设施投资银行(AIIB)和东方汇理银行(Amundi)在2020年共同设计了气候变化投资框架(CCIF),通过CCIF框架对国家、行业和公司的低碳转型行动与《巴黎协定》目标的一致性进行评估。惠誉咨询公司(BMI)和气候债券倡议组织(CBI)针对亚太地区的国家、行业和企业三个层面,应用CCIF设定了三个目标支柱(即减缓气候变化、适应气候变化和对转型的贡献)来评估资金流动与实现低温室气体(GHG)排放和气候适应力发展的途径保持一致性的程度。对CCIF的三大支柱内涵及其在国家、行业和企业低碳转型行动表现评估中的应用进行分析,提供相应的分析方法和结论,并为我国在低碳转型金融效果评估方面的实践以及行业转型政策制定给出相应建议。With the global efforts to achieve the goal of carbon neutrality,and the international standards of climate and environmental information disclosure are constantly updated and unified,but there are great differences in the efforts made by countries,industries and companies in low-carbon transition.To assess the impact of the low-carbon transition actions of these entities,the Asian Infrastructure Investment Bank(AIIB)and Amundi jointly designed the Climate Change Investment Framework(CCIF)in 2020.To assess the alignment of low-carbon transition actions by industries and companies with the goals of the Paris Agreement.Fitch Advisory(BMI)and the Climate Bonds Initiative(CBI)have targeted countries,sectors and companies in the Asia-Pacific region.Apply the three target pillars set by CCIF(i.e.,climate change mitigation,adaptation,and contribution to transition)to assess the extent to which financial flows align with pathways to achieve low greenhouse gas(GHG)emissions and climate-resilient development.The study is published through the report“Companies and Climate Change:An updated research application of the AIIB-Amundi Climate Change Investment Framework”,which is compiled in this paper,and provides corresponding analytical methods and conclusions for the three pillars of CCIF,as well as for the performance assessment of countries,industries and enterprises in the low-carbon transition.Finally,some suggestions are given for the practice of evaluating the financial effect of low-carbon transition and the formulation of industry transition policy,which can be used as reference for research and policy makers.

关 键 词：气候变化投资框架 减缓气候变化 适应气候变化 低碳转型金融 

分 类 号：F831.0[经济管理—金融学]