金融支持公正转型的基本原则  

The Fundamental Principles of Financial Support for Just Transition

作　　者：金融支持公正转型课题组 Research Group of Financial Support for Just Transition

机构地区：[1]北京100033

出　　处：《西南金融》2025年第3期3-17,共15页Southwest Finance

摘　　要：金融支持公正转型是应对全球气候变化挑战的关键一环,需要政府、金融机构、企业和社会公众等利益相关方,基于共同的认识和行为准则,实施负责任的行动。本课题组在厘清金融支持公正转型概念界定及利益相关方角色定位的基础上,阐述了金融在支持公正转型中的核心作用,对制定金融支持公正转型基本原则的目的及适用情景进行了深入探讨,并结合国际实践案例分析梳理了公正转型及金融支持的相关原则和特点。课题组采用专家问卷调查赋值排序法,择定了社会对话、信息披露、可持续性、计划性、政府引导、“不造成重大损害”、风险管理、可监测可评估等八项基本原则。这些原则构成了金融支持公正转型的共同行为框架,旨在推动利益相关方公平分担气候转型的成本和收益,确保转型活动的公开透明和可持续性,以形成可预期、可持续的转型结果。最后针对金融支持公正转型面临的现实挑战,确保金融支持公正转型基本原则能够在实践中得到有效执行,课题组认为应该为金融支持公正转型提供一个全面、系统和可持续的外部环境和执行框架,并提出完善金融支持公正转型的体制机制建设、标准认定体系、企业文化与治理结构、外部监测评估体系、政策激励以及国际合作等六方面建议。Financial support for just transition is a key part of the response to the global challenge of climate change and requires responsible action based on a common understanding and code of conduct among stakehold⁃ers,including governments,financial institutions,enterprises and the public.On the basis of clarifying the defini⁃tion of the concept of financial support for just transition and the positioning of the roles of stakeholders,our re⁃search group elaborates on the central role of finance in supporting just transition,conducts an in-depth explora⁃tion of the purpose of formulating the basic principles of financial support for just transition and the scenarios in which they are applicable,and analyzes and comprehends the relevant principles and characteristics of just transi⁃tion and financial support in the light of the of international cases.Through expert questionnaire surveys with scor⁃ing and ranking,eight fundamental principles were identified:social dialogue,information disclosure,sustainabili⁃ty,planning,government guidance,"do no significant harm,"risk management,and measurability/assessability.These principles form a shared behavioral framework for financial support for just transition,aiming to equitably distribute climate transition costs and benefits among stakeholders,ensure transparency and long-term continuity of transition activities,and achieve predictable and sustainable outcomes.Finally,in order to address the real chal⁃lenges of financial support for just transformation and to ensure that the basic principles of financial support for just transformation can be effectively implemented in practice,the group believes that a comprehensive,systematic and sustainable external environment and implementation framework should be provided.It also puts forward six recommendations including improving the institutional mechanism of financial support for just transformation,the standardization system,corporate culture and governance structure,external monitoring and evaluation system,pol�

关 键 词：公正转型 转型金融 可持续金融 气候治理 ESG 低碳转型 绿色经济 高质量发展 

分 类 号：F831.2[经济管理—金融学]