中國銀行業(yè)金融機(jī)構(gòu)碳核算政策與實踐（英文）

湖州綠色金融與可持續(xù)發(fā)展研究院GIREN()VATI()N:I-lGIREN()VATI()N:I-lAsapioneerinpracticingthefinancialinstitutionsoperatingwithinitsjurisdictiontoconductenvironmemanycommercialbankmanagement,sustainabilitydisclosure,andtransitionfinanceCarbonAccountingPolicireferredtoas"HZGF")doPleasecontacttheauthorforcitationofWewouldliketothankthefollowingexpertsfortheircontributioChineseSocietyofEnvEngineeringConsultr。北京綠研公益發(fā)。北京綠研公益發(fā)YUXiaorprojectsonissuesofgreenfifinancecapacitybuildingandadvancewearededicatedtopromotingHuzhouasadandestablishingitasaglobalinnovatioAboutG:HUBGreenovationHub(GHuboutlook,registeredpolicydevelopmentanddialoguesincutting-edgeareainnovativesolutionsbeyond,contributingtoanet-zeroNote:ThisreportispartofaChineseReport:EnhancingClimate-RelatedEnvironmentalInformationDisclosureofFinanciPoliciesandPractices/news/detail/briefing-climaEnglishBriefing:EnhancingClimate-RelatedEnvironmentalInformationDisclosureofFinaPoliciesandPractices/news/detail/briefing-climate-disclCarbonAccountingPolici i 1 21.2CarbonAccountingImInstitutions'SustainabilityDisclosure 4 6 7 8 24 28 293.2CaseStudiesof 31 374.1CarbonAccountingofFinancialInsti 384.2OutlookandRecommen 39 41。北京綠研公益發(fā)。北京綠研公益發(fā) 12 21 33 41 25Figure2ProportionofA-ShareListedBanksDisc 25 26CarbonAccountingPoliciAbbreviationAIEnvironmental,SocialGeneralRequirementsRequirementsforDisclosureofSustain。北京綠研公益發(fā)。北京綠研公益發(fā)AbbreviationPartnershipforCarStateAdministrationforMarkeState-ownedAssetsSupervisionandAdminCommissionoftheStateCouncUnitedStatesSecuritCarbonAccountingPoliciFacedwiththeincreasingimpactemergedasacriticalagendaforcountriesandcommunityisacceleratingmitigationandmultilateralactions.Atthemeso-level,industrlow-carbontransitiontoachievetheclimategoalsoftheParishiftingfinancialflowsandoptimizingresoumanagetheirownclimate-relatedfinancialriskeconomy-widelow-carbontransitionthroughinvestmentandfiCarbonaccountingprovidesthefoundationforfinancialinstitutions'financingforthegreenandlow-carbontprecisedataforclimateriexposuresandconductforward-lookingmanagementthroughclimatstresstesting.Second,withtheincreasinglystringentsustainabilitydiscloscarbonaccountingofferdisclosurerequirementswhichhelpsensurethetransparencyfoundationfortransitionfinance,carbonaccountinghelpsfinancialinscarbon-intensivesectorstransitionofthecarbon-intensiveindustries,andfacilitatesthemonitoringoperformanceoncarbonemissionreduction.Ttransitionofcarbon-intensiveindustries,andmanagefinanclimate-relatedtransitionrisk.Accuratecarbonaclow-carbontransitionoffinancialinstitutions,enhancestheirccapabilitiesandsustainabilityinformationinstitutionstohelptheirclientstoformulateroadmapsupgradingoftheircarbon-intensiveindustriaii。北京綠研公益發(fā)。北京綠研公益發(fā)haveintroducedcarbonaccountofChina,theHongKongSpecsustainabilityinformationdisclosurestandards,providforfinancialinstitutionstoconducttheScoandevenlegislation,toprovideguidainboththequantityandqualitcarbonemissionaccountinganddisclosurefortheiroperremainsaneedforimcommercialbanksasanexample,asofthethirdquartA-sharelistedbanksinChinahchain)emissions.Additionally,glocalcarbonaccountingsystemstailoredtoregionalcharacterist200financialinstitutionswithinthesepilotzoneshavdisclosurereports,withHuzhouCityenvironmentalinformationdisclosureforfinancialinstthisreportanalyzesandcompthecarbonaccountingpracticecasesofeightdomesticallyandinternationallbyChinesefinancialinstitutions.Thelevel,managingtheiroperationalcarbonemissiostrategies.TheanalysisofinternallfourhaveconductedcarbonemissionaccoiiiiCarbonAccountingPolicilevelswithvaryinglevelsofgranularityandmetcarbonaccountingforcarbon-intensiveindustriesandgraduallyexpDomestically,fourdifferenttypesofcommecommercialbank,ajoincommercialbank.ThefindhavestartedtoaccountforparindustrieswithindicatorsregardingthecontrolInconclusion,carbonaccountingsdevelopmentoffinancialinstitutions.Itprovidesadatatosetambitiousnet-zerotargetsandtransitionplstresstesting,andotherriskmanagementactivities,anddfinancialinstitutionsandpromotehigh-qualitydthefinancialsector,thereportproposesthenationalcarbonaccountingstandards,basedclassification,takingintoconsiderationofexistingcarbonaccountitheworldandnationalconinternationalcarbonaccountingmethodaccounting-relateddataintothedevelopmentoflocalgreenf2.Financialinstitutionscouldstrengthentheapplicationtheefficiencyanddataqualityofcarbonaccount3.Third-partyagenciesandthinktankscapplicationofcarbonaccountingresults,enhancingfinancialinstitutions'climate-relatedriskmanagementcapabilities,showcasinginnovativetransitionandprovidingthird-partydataforcarbonacc1.AccordingtotheGHGfuelcombustionandfugitiveemissionsfromhumanactivitfromtheconsumptionofpurchasedelectricity,heat,orstephysicalboundariesoftheinstitution,representingsuppliiiiii CarbonAccountingPoliciTheapplicationofcarbonaccountingresultrealmofsustainablefinance.Itservemanagement,sustainabilitydisclosure,andtransitionfinance.First,carbonaccountingsupportsfinancialinstitutionsiniscenarioanalyses,anddesigningdecarbonizationpathwaystoensurfinancialsystem.Second,withthewidespreadadoptionofEnvironmentaGovernance(ESG)disclosurestandatasourceformeetingbothinternationalapromotespreciseemissionsdatadisclosureandthefstrategiesbyfinancialinstitutions.implementationoftransitionfinanceproducts,guidingcapitaltowardslotransitionandsustainabledevelopmentofhigh-carbonindulow-carbonindustriesanddynamicallytrackingtheemis1.1CarbonAccountingasaVitalDataBasisforManagingClimateRiskofFinancialInstitutionsClimateriskmanagementhTheimpactofclimatechangeontherealeconomyisincreasinglysignificant,expandingtheclimateriskexposurefacedbyfinancialinstitutionsandheighteningthepotentialofsystemicfinancialrisks.Consequently,globalfinancialregulatoryauthoritiesareplacinggreateremphasisonclimaterisk.Operatingfromcorepolicyobjectivescenteredon"pricestability"and"financialstability",centralbanksplayacrucialroleinguidingthefinancialsystemtomanageclimaterisksandengageingreenandlow-carboninvestmentsandfinancing.TheNetworkforGreeningtheFinancialSystem(NGFS)updatedtheGuideonClimate-relatedDisclosureforCentralBanks-Seco(hereinafterreferredtoas"theGuide")inJune2024,focusingonfourkeyareasidentifiedriskmanagement,andmetrenhancingtheircapabirecommendationsonnaturalrisksandtransitionpla2.NGFS.GuideonClimanet/sites/default/files/medias/documents/ngfs_guide_on_climate-related_disclosure_for_central_banks-s22。北京綠研公益發(fā)。北京綠研公益發(fā)CommitteeonBankingSupervision(BCBsectorregulation,releasedthethirdpillardocumentDisclosureofClimate-Risks(IssuedforCommentbofqualitativeandquantitativerequirementsandindicatoconsistency,andqualityofclimate-relateddata,theretheCorePrinciplesforEffectivregulatoryframeworkforthefirsttimetoensurethestabilityofthegloChina(NFRA),andtheChinaSeclimateriskmanagementandrelatedissuedtheGuidingOpinionsonFurtherStrengtheningFLow-CarbonDevelopment,proposingtograduallythemacro-prudentialpolicyfraclimate-relatedrisksintotheirriskcontrolsystemsandandpromotetheorganicintegrationoffinancialdigitalizationamanagementframeworks,utilizingriskassessmenclimatestresstesting,topreventandmCarbonaccountingisacmanagement.Itenablestheseinstitutionstotheirriskexposurewithintheirownoperaprovidingreferencesforbusinessadecarbonizationstrategies.Forexam4.BCBS.CorePrinciplesforEffectiveBankingSup5.CentralPeople'sGovernmentofthePeople'sRepublicofChina.GuidingOpinionsonFurtherStrengtheningFinancialSupportforGreenandLow-CarbonDevelopment[Z/OL].[24-03-27]./zhengce/zhengceku/202404/content_6944452.htm33CarbonAccountingPoliciEnergyAgency(IEA),financialinstitutionscancomparecarbonemissionindicators,helpingassesswhethertheirwithrelevantscenarios.Basedontheassessment,ficlimate-relatedriskmanagementandstrengthentheresagainstclimatechangAccuracyofFinancialInstitutions'SustainaSustainabilitydisclosurehasbecomeacdevelopmentofsustainablefinance,transitioningfromvoluntarytomadisclosure.Majoreconomies,developedeconomiesandsomthatrequirefinancialinstitutionsandenterprisestodatarelatedtogreenhousegas(GHGoftheTCFD'sfour-pillarclimate-relatedinformationdisclosureframeworkin20InternationalInternationalFinancialReportingStandards-GeneralReDisclosureofSustainability-relatedFinancialInformation(IFRSS1)andInternationalFinancialReportingStandardsClimate-relatedDisclosures(IFRSS2)inJune2023.From2024,theISSBwillofficiallyassclimate-relatedinformationdisclosures,contributingtoeandStandardizeClimate-RelatedDisclosuresforInvestors8companiestoregularlyreportincludingthePBoCarepromotingsustainabilit2020,thePBoChasledintheimplementationoftheMaDisclosureforFinancialInstitutionsinthe6.IFRS.GeneralSustainability-relatedDisclosures[EB/OL].[24-10-06]./projects/completed-projects/2023/general-sustainability-related-disclosures/7.EuropeanUnion.CSRDDirective[Z/OL].[22-12-14].https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L24648.U.S.SecuritiesandExchangeCommission.SECAdoptsRulestoEnhanceandStandardizeClimate-RelatedDisclosuresforInvestors[Z/OL].[24-03-06]./newsroom/press-releases/2024-3144。北京綠研公益發(fā)。北京綠研公益發(fā)zonestoadoptspecializeddisclosurepractPBoCreleasedtheGuidelinesonEnvironmentalIInstitutions,whichsetforthdisclosurerequirementsfGuidelinesonCarbonAccountingforFinancas"theGuidelines"),providinamongfinancialinstitutions1Carbonaccountingprovidesessentialdatasupportforsustandmanagement.Carbonaccountingdataemissions,identifykeyemicarbonemissionindicators.Specifically,energy-savingbuildingrenovation,whileoffsettingunavoidinvestingandfinancingemissiongreatestclimateimpactintheirinvestmentreductionmanagement.Throughthisapproach,financialilow-carbontransitionoftherealeconomybutGiventheimportanceoffinancialirealeconomy,bothinternatioAlliance(NZBA)haveoutlineddetailedrequirementsformem9.People'sBankofChina[21-07-22]./cn/group/regime/upload/20220726_1658822708/2022072616053751810.ThePeople'sBankofChina.TechnicalGuidelinesonCarbonAccountingforFinancialInstitutions(Trial)[Z/OL].[21-07]./res_base/srcbcz_fangs_com/upload/article/imge/202406/21/20240621153834739.pdf55CarbonAccountingPoliciregardingcarbonaccountingmethodologies,performances,InChina,theGuidelinesthatfinanemissions(Scope1),indirectemissions(Scope2),andinvestment&financedem(category15ofScope3).accountingamongfinancialinstiCarbonaccountingservesasafundamentalcomponentprovidingaccurateGHGemissionsdatasuppcapitalallocations.Byconductingcarbonaccoustrategiesbasedonemissionsdata,enablintowardslow-carbonindustriesinaaccountingresultsassistfinancialinstitutionsindetermihigh-carbonportfolios,supportingtheorderlytransitionCarbonaccountingdataisthebasisfordevesuchastransition-linkedbonds,whichmeetthemasolutionswhileprovidingfundingsupportforthehigh-carbonindustries.Asacomplementandbridgetcarbonaccounting,financialinseffectsoftransitionfinanceproductsandprojects,eninvestmentsandtheauthenticityoflow-carb11.ThePeople'sBankofChina.GuidelinesonEnvironmentalInformationDisclosureforFinancialInstitutions[Z/OL].[21-07-22]./cn/group/regime/upload/20220726_1658822708/20220726160537518146.pdf66 CarbonAccountingPoliciitscarbonaccountingpoliciesandconsistencyandcomparabilityofcarbonaccountingdataamongffinancialinstitutionsinresearchingandapplyingsuscarbonaccountingmethodologies.explorefinancialinstitutions'carbonaccountingmethodologiesthatreflectlocaluniquecharacteristics.ToenhancecarbonaccountingeffrelevantdepartmentsandlofurthersupportingtheadoptionofcarbonaccountingacrossChinesefinancChinahasprioritizedandadvancedcarbonaccounamongfinancialinstitutioissuedtheGuidelinesforEstablishsignificanceofenvironmentalinformationdisclosureafinancedevelopment12.Inearly2020,thePBoCimplementedtInformationDisclosureforFinancialInfinancereformandinnovaspecializeddisclosureptheGuidelinesonEnvironmentalInformationDisclosureforFinanciprovidedguidingprinciplesforfinancialinstitutionsnCarbonAccountingforFinancialInstitutioncalculatingcarbonemissionsandreductionsassociatedImplementationPlanforAcceleratingtheEstablishmentofaUnifiedandStandardizedStatisticalandAccountingSystemforCarbonEmissions.This12.TheMinistryofEcologyandEnvironmentofthePeople'sRepublicofChina.GuidelinesforEstablishingtheGreenFinancialSystem[Z/OL].[16-08-31]./gkml/hbb/gwy/201611/t20161124_368163.htm88。北京綠研公益發(fā)。北京綠研公益發(fā)toacceleratetheestablishmentofnationalandlocalsystems,consolidatestatisticalfoundations,strengthenstatisticalcapabilithatrelevantdepartments,ifacility-levelcarbonemissionaccountingmethodologiesorguidelofthegreenfinancesector,whilefullycoordinatingwithexistingcaIn2024,China'ssustainabilitydisclosurepaccountingforfinancialinstitutionsandfinanauthorities,financedepartments,industrialsectors,andstockpoliciesforcarbonaccountingbyfinancialinstituaccessibilityofcarbonaccountingdataandresearchingcarboTheseeffortswouldstrengthentheinfrastructurecarbontransitionthdepartments,issuedtheGuidingOpinionsonFurtheforGreenandLow-CarbonDevelopment,whichpromotedthegcarbonaccountingbyfinancialinstitutions.fromhigh-carbonindustrieswithcreditevaluations,proviinstitutionswithaccesstocarbonemissiunderthecoordinatedeffortsexchangesreleasedtheGuidelinesforSelf-RegulationofListedCompanies-SuScope2GHGemissions,whileencouragingthedisclincludedspecificrequirementsforthedisclosuretradinginformation,therebysupportingfinancialinstituti/zhengce/zhengceku/202215.ShanghaiStockExchange.NoticeofIssuingtheGuidelinesforNo.14ofShanghaiStockExchangeforSelf-RegulationofListedCompanies-SustainabilityReport(Trial)"[Z/OL].[24-04-12]./lawandrules/sselawsrules/stocks/mainipo/c/c_20240412_5737862.shtml16.ShenzhenStockExchange.GuidelinesNo.17forCompaniesListedonShenzhenStockExchange—SustainabilityReport(ForTrialImplementation)[Z/OL].[24-04-12]./lawrules/rule/stock/supervision/currency/t20240412_606839.html17.BeijingStockExchange.ContinuousSupervisoryGuidelinesNo.11forCompaniesListedonBeijingStockExchange-SustainabilityReport(ForTrialImplementation)[Z/OL].[24-04-12]./uploads/6/file/public/202404/20240412193432_9yjsl1e33w.pdf99CarbonAccountingPoliciemissiondatafrompublicsourcesfortheirfinancingcarbonaccountingacti(ExposureDraft),highlightingthencontrolsystemsforsustainabilitydisclosuretoensuretheaccIn2024,Chinaenhanceinstitutionaldevelopment,standardresearch,BuildingoftheCarbonFootprintManagementSystem,whichoutlinedgoalsofthecarbonfootprinState-ownedAssetsSupervisionandAdministrationCommissionoftheStaofChina(SASAC)releAccordingtoHighStandardsbyCeandSocialDevelopment21.Bothdocumentssetforthrequemissionsandproductcarbonfootprintaccountingsforfinancialinstitutionsinfinancedemissiosources.InAugust,tAcceleratingtheBuildingofaDualControlSystemforCarbonEmissiestablishmentofcarbonemissioproject,andproductlevel,toprovidei18.MinistryofFinanceofthePeople'sRepublicofChina.LetteronsolicitingopinionsontheCorporateSustainabilityDisclosureStandards-BasicStandards(ExposureDraft)[Z/OL].[24-05-22]..cn/gongzuotongzhi/202405/t20240527_3935674.htm19.MinistryofEcologyandEnvironmentofthePeople'sRepublicofChina.ImplementationPlanfortheBuildingoftheCarbonFootprintManagementSystem[Z/OL].[24-05-22]./xxgk2018/xxgk/xxgk03/202406/t20240604_1074986.html20.TheState-ownedAssetsSupervisionandAdministrationCommissionofth04]./zhengce/zhengceku/21.CentralPeople'sGovernmentofthePeople'sRepubliGreenTransitionofEconomicandSocialD。北京綠研公益發(fā)。北京綠研公益發(fā)variousdimensions22.InS(SAMR)andthreeotherdepartEmissionMeasurementCapacity(2024Edition),whichfurthChinaInitiativeemphasizingtheneedtoimproWorkProgrammeforImprovingtheStatisticalAccountingSwhichoutlinesthemainobjectivesfortwophases,emassessments,industrycarboncontrol,enteevaluations,productcarbonfootpremissionaccountingsystemandestabli22.TheGeneralOffiControlSystemforCarbonEmissions[Z/O23.CentralPeople'sGoverzcsd/202409/t20240930_3346796324.CentralPeople'sGovernSupporttheBeautiful25.NationalDevelopmentandReformCommissiofCarbonEmissions[Z/OL].[24-10-24].https://Administration,ChinaSecuritiesPubliclylistedcompaniesdisclosingentitiesareencouragedtoconditionallytheirScope3emissions.FurtheentityutilizescarbinformationrelatedtothStandards-BasicEnterprisesneedtoestablishcollection,verification,analysis,utilizconcerningsustainabilitydiscenhanceinternalcontrolsreliabilityofthisAssetsSupervisionandAdministratiCommissionoftheStateGeneralAdministrationoStateAdministrationfo<sponsibilitiesAccorState-ownedAssetsSupervisionandAdministrationCommissionoftheStateCouncilCoordinateindustrialrestructuringecologicalconservation,andresponchangetoacceleratethetransilow-carboneconomy.Advacarbonemissionsandconservationandefficiresources,enhancethesupplyoflow-carbonproductsalow-carbonwaysofworkingandliving,aparticipateinglobalcliAcceleratingtheCentralCommitteeoftheCEstablishastandardsyscarbonneutrality.Advancetrevisionoffoundationalgeneralstastandardsrelatedtocarbremoval.Additionally,faccounting,reporting,andverificationofencarbonemissionsandproductcarbregulatoryauthoritiesanconstructionmaterials,petrochemicals,urban&ruralconstructioscopeofcarbonemissionsaccountingwithinthesesutilizingenergyandindustrialstatistics,cadatafromenergyactivitprocesses,andinformationemissionstradingmarkettoconductcStateAdministrationforMarketRegulation,NationalDevelopmentandReformCommission,MinistryofEcologyandEnvironmentProvincial-levelmarketregulatio&environmentdepartmentsaretaskedemissionunitsandtheownersofvolunreductionprojectstoenhancetheircapabilitiesincarbonmeasurement.Teningtheprovision,memissionmeasuringinstruments,emphasizingtracrequirementsformeasuringinstruments,enhancollection,analysis,andutilizatemission-relatedmeasurementdatatoimproqualityofcarbonemissionddevelopmentandrefessentialsupportandguidanceforthedevelopmentcarbonemissionmeasurementcapab<Enhancefoundationalsystemstofestablishmentofaunifiedgreenfinancestandardrefiningcarbonaccountingstandatheprocess.Optimizeinmechanismswhileevaluatingtheimplementafinancepolicies.Strengthenmechanisms,andimproveAdministrationforMarTheprogrammeoutlinesthemainobjephases,emphasizingsupportforlocalcarbonassessments,industrycarboncontrol,enterprojectcarbonevaluations,productcarelatedactivities.ItaimstaccountingsystemandestablishstaSource:Compiledbytherese。北京綠研公益發(fā)。北京綠研公益發(fā)wayinChinabypromotingalignmentwiitssustainabilitydiscAdministrativeRegion(HKSADisclosureEcosysteminHongKong,outliningthevisionandguidelinesofHKSARandfinancialregulatoryThisinitiativehighlightsthegoaaimedatimprovingclimate-relateddisclosurerreadinessofissuersandadoptinlevelsofdisclosurewillbeonHKFRSS1-GeneralRequirementsforDisclosureofSustainability-relatedFinancialDisclosureFinancialReportingSSustainableFinanceActionAgenda,whichsets"supportsustainabilitydisclosures"asoneoftheeightgoals,witKong'spositionasthesusdevelopmentofAsiaandb26.TheGovernmentoftheHongKongSpecialAdgov.hk/gia/general/202403/25/P27.TheStockExchangeofHongKongLipublishedbyHKEX[Z/OL].[24-04-19].https://sc.hkcements/2024/240419news?sc_lan28.HongKongInstituteofCeDisclosureStandards[Z/OL].[24-09-16].https://www.hkicpa.ormedia/eng/doc/key-information/press-release/2024/20241021eStartingJanuary1,20implementmandatoryclimate-relateyearsbeginningonodiscloseScope1andScope2GHGemissions,aswellasemissionsbeyondtheAfteracomprehensiveassessmentofrelevantfactorwithinternationalstandards.TherecTheActionAgendaoutlinesavisionregionwhilesupportingsustainabledevelaimedatsupportinghigh-qualityansustainabilitydisclSource:Compiledbytherese。北京綠研公益發(fā)。北京綠研公益發(fā)introducedspecializedcarbonacregulations.Thesemeasuresspecifystandardsandreqaccountingwithingreenfinanceandtransitionfinancepoliciesystematicenvironmentandpolicyfoundationforaccountingpractices.IntermsofgreenforEnvironmentalInformationDisclosurebyFinancialInstitutions,whichincoverallinvestmentcarbondioxidedisclosurrefinesdisclosureindicatorsandmethodologiesboththeiroperationalandfinancedcarbonemissionswhileensuringfeasibiCarbonEmissionAccountinginBankCredit.Thisstaandmethodologycarbonemissio2024,theShenzhenAdministrationforMarketRegulalocalstandardImplementationGuidelinesforCarbonNeutraaddressingkeyaspectsofcarbonaccountoffsetting,andinformationdisclosure,guidingfinanciscientificallyachievingtheircarbonneutralitygozonesareprimarilydevelopingtransitionfinancetaxonocarbon-intensiveindustries.TheyutilizecarbolocalfinancialinstitutfacilitatinganorderlytransiShanghaiTransitionFinanceCatalog(Trial),classifyingfinancin30.ShenzhenMunicipalFinancialRegulatoryBucontent/post_101505Credit[Z/OL].[22-11-25].https://std.samr.32.ShenzhenAdministrationforMarketReCarbonAccountingPoliciimplementedtheRegulationsofShenzhenSpecialEwhichrequirefinancialinstitutionstoassessenvtheenvironmentalriskmanagementcapabilitiesofpenvironmentalbenefitsofprojectsexpectedtoemit3FinancePromotionRegulations,becomidevelopmentofcarbonfinanceandthepromotionoflocalregulation.Thismarkedtdisclosure,projectinvestmentcarbonevalumanagementwithinregulatoryframeworks333.ShanghaiFinance.Shanghai0231229/078f722f64b540678cd496d3f62f634.ShenzhenLocalFinancialFinance[Z/OL].[20-11-18].http35.StandingCommitteeofinHuzhouCity[Z/OL]TheRegulationsstipulatethatthemunicipalestablishacarbonemissionevaluationsystemforfpromotingcarbonemissionevaluationsfornewinformationdepartmentistaskedwithmanaginginduandisrequiredtopromptlydisclsectorneedstoprogressivelyaligntheiroperationsactivitieswithcarbonneutrality,utilizingdevelopment,therebyfacilitatingacomprehensivegreenandlow-carbontransitionforThekeycontentofthspecificprovisions,banksarerequiredtofinancingsystems,provideanoverviewoffinancingactivitiesduperiod,andquantifyanddisclosetoseparatelyreportcarbonemissionsfromtheirfinafinancingandnon-projectfinancing,indicatingtheproportionoactivitiesrelatedtoeachtuncoveraplanforcarbonemissionaccountingandgraduallyexpandingthescopeofcarbonemissionaccountinga<Thedocumentoutlinestheprinciples,processes,mevaluations,andimprovementsforaccountingcaspecificallyappliestotheaccountingofcarbonemissionsfrosolelyoncarbondioxSupportActivityVersion2023)TheCatalogueestablishesbenchmarkandtargetvaluesfspecificindustries,utilizing