Unepfi-凈零銀行聯(lián)盟披露清單-第2版（英）-2024-WN8

Net-ZeroBankingAllianceDisclosureChecklistVersion2July2024LegalandregulatorydisclaimerTheNet-ZeroBankingAlliance(NZBA)anditsmembersarecommittedtocomplyingwithalllawsandregulationsapplicabletothem.Thisincludes,amongstothers,antitrustandotherregulatorylawsandregulationsandtherestrictionsoninformationexchangeandothercollaborativeengagementtheyimpose.Onthisbasis,theNZBArecognisesthatcompaniescannotdiscloseinformationthatisnotpubliclyavailableandisconsid-eredtobecompetitivelysensitiveinformationbysuchcompany,anditiseachmember’sresponsibilitytodetermineinformationpertainingtoitsorganisationwhichisnon-pub-licandcompetitivelysensitive.Further,eachmemberisresponsibleforindependentlysettingitsownindividualtargetsinitsownjudgmentandinlinewithitsownbusinessgoals(subjectto,andconsistentwith,all?duciaryandcontractualduties,laws,andregu-lations).Thisdocumentdoesnotcreatebindingobligationsonanyperson,includingNZBAanditsmembers,asitre?ectsmereguidance.Net-ZeroBankingAllianceDisclosureChecklistiiContents|ContentsIntroductiontothischecklist1Disclosurechecklist2Emissionsbaselineandannualemissionspro?le3Targets4Targetcoverage5Transitionplans6Otherconsiderations7Net-ZeroBankingAllianceDisclosureChecklistiiiIntroductiontothischecklistTheUnitedNationsEnvironmentProgrammeFinanceInitiative(UNEPFI)updateditsGuidelinesforClimateTargetSettingforBanks

inApril2024tore?ecttheevolutionofthesustainable?nancelandscapeoverthelastthreeyearsandreinforcetheroadmapformemberbanksaimingtoachievenet-zeroemissions.TheGuidelinesaredesignedtosupportNet-ZeroBankingAlliance(NZBA)memberbanksinsettingScope3Category15emissionstargetsasde?nedbytheGreenhouseGasProtocol

(GHGProtocol).Whilemembershavecommittedtoachievingnet-zerointheirownoperationalemissions(Scopes1,2,andnon-Category15Scope3),thisisbeyondthescopeoftheGuidelineswhichfocusonlyonbanks’Scope3Category15emissions.TheseGuidelinesarealsotobeappliedbymembersofthePrinciplesforResponsibleBanking(PRB)thathaveselectedclimatemitigationasoneoftheirprior-ityimpactareasandshouldsetclimatetargetswithinfouryearsofjoining.Pleasenotethatthisdocumentisintendedtobeausefulchecklistsummarisingthekeyrequirementsinthe‘GuidelinesforClimateTargetSettingforBanks—Version2’(shall-statements)forinformationalpurposes.ToalignwiththeGuidelinesandmeetthecommitmentstheyhaveindependentlychosentomakeandagreedtocomplywith,NZBAandPRBmemberbanksareexpectedtoaddressthepointsinthechecklistonacomply-or-explainbasis.Theyarealsohighlyencouragedtogobeyondthekeyrequirementslistedhere,wherepermitted,andgivefullregardtothe‘should’,‘may’and‘encouraged’statementsintheGuidelines.Pleaserefertothefull‘GuidelinesforClimateTargetSettingforBanks—Version2’and‘SupportingNotesfortheGuidelinesforClimateTargetSetting—Version2’formorecomprehensiveguidance.PleasealsorefertotheNZBApublicationspage

foragrowingbodyofpaperswhichaimtosupportmembersinmeetingtheirNZBAandPRBcommitments.Net-ZeroBankingAllianceDisclosureChecklist1Contents|

IntroductiontothischecklistDisclosurechecklistThefollowingpageslistitemstobedisclosedwhenmakingintermediateclimatetargetspublicinlinewiththeGuidelinesforClimateTargetSettingforBanks.Emissionsbaselineandannualemissionspro?leBaselineBanksshall

establishanemissionsbaselineandannuallymeasureandreporttheemissionspro?leoftheirlending,investment,andcapitalmarketsactivities,followingrelevantinternationalandnationalgreenhousegas(GHG)emissionsreportingprotocolsandguidelines.EmissionscoverageTheemissionspro?leshall

coverasigni?cantmajorityofabank’sScope3emissions,includingthesetlistofcarbon-intensivesectors(seebelow).Carbon-intensivesectorsAgriculture;aluminium;cement;coal;commercialandresidentialrealestate;ironandsteel;oilandgas;powergeneration;andtransport.Emissionspro?leThisshall

include,wheretargetshavebeenset:metrics?

Absoluteemissions;and?

Portfolio-wideemissionsintensity(e.g.,COe/USDlentorinvested);and2?

Sector-speci?cemissionsintensity(e.g.,COe/metric).2DisclosureEachbankshall

disclosethe:?

Scopeandboundaryoftheassetclassesandsectorsincluded(providingarationalefortheselection);?

Assetclassandsectorcoverageoftheemissions(providingarationalefortheselection);and?

Measurementmethod(s)andmetric(s)usedatportfolio,assetclassorsectorlevel.Net-ZeroBankingAllianceDisclosureChecklist3Contents|

Emissionsbaselineandannualemissionspro?leTargetsNZBAsignatorieshave18monthsfromsigningtheCommitmenttosettheir?rstroundoftargets.Withinthefollowing18months,targetsforasubstantialmajorityofcarbon-intensivesectorsshouldbeestablished.TimelineandambitionIntermediate(2030orsooner)andlong-term(2050orsooner)targetsshall

ataminimumalignwithagoaltolimitglobalwarmingto1.5°Cabovethepreindustrialaveragebytheendofthecentury,bescience-basedandsupportthetransitiontowardsanet-zeroeconomyby2050.TargetmetricsIntermediateandlong-termtargetsshall

besetbasedon:?

Absoluteemissions;and/or?

Sector-speci?cemissionsintensity(e.g.,CO2e/metric).BaseyearScenariosThetargetbaseyearshall

benomorethantwofullreportingyearspriortothesettingofthetarget(seeGuidelinesforpossibleexceptions).Banksshall

disclosewhichscenariotheirclimatetargetsarebasedupon(scenarioname,date,andprovider).Scenarios:?

shall

limitglobalwarmingto1.5°Cbytheendofthecentury?

shall

comefromcredible,well-recognisedsources?

shall

beno-orlow-overshoot?

shall

relyconservativelyonnegativeemissionstechnologies?

shall

havescience-basedassumptionsoncarbonsequestrationachievedthroughnature-basedsolutionsandlandusechange.TransparencyBanksshall

betransparentabout:timeframesfortargetsbydisclosingthebaseyearandtargetyears,selectedscenarios,selectedmethodologies,intermediatetargets,andmilestones.Net-ZeroBankingAllianceDisclosureChecklist4Contents|

TargetsTargetcoverageEmissionscoverageTargetsshall

coverasigni?cantmajorityofabank’sScope3?nancedemis-sions,includingthosefromallorasubstantialmajorityofalistofcarbon-in-tensivesectors(seebelow).Carbon-intensivesectorsAgriculture;aluminium;cement;coal;commercialandresidentialrealestate;ironandsteel;oilandgas;powergeneration;andtransport.Scopeof?nancialactivitiesTargetsshall

coverlendingactivitiesandcapitalmarketsarrangingandunder-writingactivities(bothequityanddebt),andshould

coverinvestmentactivities.InclusionsTargetsshall

besetand/ordisclosuresshouldbemade:?

Wheredataallow;?

Wheremethodologies(whetheropen-sourceorprivatelydeveloped)exist;?

Wherethesector/activity’semissionsand/or?nancialexposuresaresigni?cant;?

Wherenotrestrictedbyregulatoryrequirementsand/orcommerciallysensitiveorproprietaryinformation.ExclusionsBanksshall

providearationalefortheexclusionofrelevantassetclassesforsigni?cance,methodologicalorotherappropriatereasons.Coverageofclients’emissionsBanks’targetsshall

includetheirclients’Scope1,Scope2,andScope3emissions,wheresigni?cantandwheredataallows.Coverageisexpectedtoincreaseasdataqualityandclientreportingimproves.AutomaticinclusionPhaseoutpolicyAnyclientwithmorethan5%oftheirrevenuescomingdirectlyfromther-malcoalminingandcoal-poweredelectricitygenerationactivitiesshall

beincludedinthescopeoftargets.Ifabanksetsaphaseoutoranexclusionpolicywithatargetyearinlieuofanemissionstarget,the?nancedemissionsofthesector/activitycoveredbythepolicy,wheresigni?cant,shall

stillbedisclosedforeachyear.Net-ZeroBankingAllianceDisclosureChecklist5Contents|

TargetcoverageTransitionplansTransitionplansTargetsettingshall

besupportedwithin12monthsofpublishingthetargetsbythedisclosureof,ataminimum,ahigh-leveltransitionplanincludingplannedactionsandmilestonestomeetthesetargets.ImpactontherealeconomyTargetsshall

focusonachievinganimpactintherealeconomy.Net-ZeroBankingAllianceDisclosureChecklist6Contents|

TransitionplansOtherconsiderationsGovernanceTargetsshall

beapprovedbythehighestexecutivelevelinthebankandshouldbepartofbroaderorganisationalstrategicplans.Targetsshallbereviewedbythehighest-levelgovernancebodyinthebankthatnormallyoverseesandapprovesthestrategicplan.ReviewoftargetsRevisionoftargetsTargetsshall

bereviewedand,ifnecessary,revisedatleastevery?veyearstoensureconsistencywiththelatestscience(asdetailedinIPCCassessmentreports).Targetsshall

berecalculatedandrevisedasneededtore?ectsigni?cantchangesthatmightcompromisetherelevanceandconsistencyoftheexist-ingtargets(e.g.,materialportfoliochanges,methodologicaldevelopments).SettingnewtargetsAssuranceAseachsubsequentintermediatetargetyearisapproached,thenextinter-mediate?ve-yeartargetshall

beset.Signatorybanksareencouragedtoobtainthird-partyindependentlimitedassuranceoverthereportingonperformanceagainsttargets,includingtheestablishmentofabaseline.CarboncreditsBanksshall

bediligentinapplyingevolvingleadingpracticesconsistentwithpublishedstandardsorframeworksontheuseofcarboncredits.ImplementationtimelineNZBAsignatorieswillapplytheGuidelines,includingindependentlysettingtheir?rstroundoftargetswithin18monthsofsigningtheCommitmentand,withinafurther18months,settingtargetsforallorasubstantialmajorityofthecarbon-intensivesectors.ApplicationofGuidelinesV2From22April2024(theeffectivedateofapplicationforVersion2oftheGuidelines),allnewtargetswhicharesetorexistingtargetswhicharereviewedafterthisdateshall

bealignedwithVersion2oftheGuidelines,withtheexceptionofcapitalmarketswhichshall

beincludedinnewtargetspublishedfrom1November2025.Net-ZeroBankingAllian