Unepfi-净零银行联盟披露清单-第2版（英）-2024-WN8

Net-ZeroBankingAlliance

DisclosureChecklist

Version2

July2024

Legalandregulatorydisclaimer

TheNet-ZeroBankingAlliance(NZBA)anditsmembersarecommittedtocomplying

withalllawsandregulationsapplicabletothem.Thisincludes,amongstothers,antitrust

andotherregulatorylawsandregulationsandtherestrictionsoninformationexchange

andothercollaborativeengagementtheyimpose.Onthisbasis,theNZBArecognises

thatcompaniescannotdiscloseinformationthatisnotpubliclyavailableandisconsid-

eredtobecompetitivelysensitiveinformationbysuchcompany,anditiseachmember’s

responsibilitytodetermineinformationpertainingtoitsorganisationwhichisnon-pub-

licandcompetitivelysensitive.Further,eachmemberisresponsibleforindependently

settingitsownindividualtargetsinitsownjudgmentandinlinewithitsownbusiness

goals(subjectto,andconsistentwith,allfiduciaryandcontractualduties,laws,andregu-

lations).

Thisdocumentdoesnotcreatebindingobligationsonanyperson,includingNZBAanditsmembers,asitreflectsmereguidance.

Net-ZeroBankingAllianceDisclosureChecklistiiContents|

Contents

Introductiontothischecklist1

Disclosurechecklist2

Emissionsbaselineandannualemissionsprofile3

Targets4

Targetcoverage5

Transitionplans6

Otherconsiderations7

Net-ZeroBankingAllianceDisclosureChecklistiii

Introductiontothischecklist

TheUnitedNationsEnvironmentProgrammeFinanceInitiative(UNEPFI)updatedits

GuidelinesforClimateTargetSettingforBanksinApril2024toreflecttheevolutionof

thesustainablefinancelandscapeoverthelastthreeyearsandreinforcetheroadmap

formemberbanksaimingtoachievenet-zeroemissions.

TheGuidelinesaredesignedtosupportNet-ZeroBankingAlliance(NZBA)member

banksinsettingScope3Category15emissionstargetsasdefinedbytheGreenhouse

GasProtocol(GHGProtocol).Whilemembershavecommittedtoachievingnet-zero

intheirownoperationalemissions(Scopes1,2,andnon-Category15Scope3),thisis

beyondthescopeoftheGuidelineswhichfocusonlyonbanks’Scope3Category15

emissions.TheseGuidelinesarealsotobeappliedbymembersofthePrinciplesfor

ResponsibleBanking(PRB)thathaveselectedclimatemitigationasoneoftheirprior-

ityimpactareasandshouldsetclimatetargetswithinfouryearsofjoining.

Pleasenotethatthisdocumentisintendedtobeausefulchecklistsummarisingthe

keyrequirementsinthe‘GuidelinesforClimateTargetSettingforBanks—Version2’

(shall-statements)forinformationalpurposes.

ToalignwiththeGuidelinesandmeetthecommitmentstheyhaveindependentlychosen

tomakeandagreedtocomplywith,NZBAandPRBmemberbanksareexpectedto

addressthepointsinthechecklistonacomply-or-explainbasis.Theyarealsohighly

encouragedtogobeyondthekeyrequirementslistedhere,wherepermitted,andgivefull

regardtothe‘should’,‘may’and‘encouraged’statementsintheGuidelines.

Pleaserefertothefull‘GuidelinesforClimateTargetSettingforBanks—Version2’

and‘SupportingNotesfortheGuidelinesforClimateTargetSetting—Version2’for

morecomprehensiveguidance.PleasealsorefertotheNZBApublicationspagefor

agrowingbodyofpaperswhichaimtosupportmembersinmeetingtheirNZBA

andPRBcommitments.

Net-ZeroBankingAllianceDisclosureChecklist1Contents|Introductiontothischecklist

Disclosurechecklist

Thefollowingpageslistitemstobedisclosed

whenmakingintermediateclimatetargetspublic

inlinewiththeGuidelinesforClimateTarget

SettingforBanks.

Emissionsbaselineandannualemissionsprofile

BaselineBanksshallestablishanemissionsbaselineandannuallymeasureand

reporttheemissionsprofileoftheirlending,investment,andcapitalmarkets

activities,followingrelevantinternationalandnationalgreenhousegas

(GHG)emissionsreportingprotocolsandguidelines.

EmissionscoverageTheemissionsprofileshallcoverasignificantmajorityofabank’sScope3

emissions,includingthesetlistofcarbon-intensivesectors(seebelow).

Carbon-intensive

sectors

Agriculture;aluminium;cement;coal;commercialandresidentialrealestate;

ironandsteel;oilandgas;powergeneration;andtransport.

Emissionsprofile

metrics

Thisshallinclude,wheretargetshavebeenset:

◾Absoluteemissions;and

◾Portfolio-wideemissionsintensity(e.g.,CO

◾Sector-specificemissionsintensity(e.g.,CO

2e/USDlentorinvested);and

2e/metric).

DisclosureEachbankshalldisclosethe:

◾Scopeandboundaryoftheassetclassesandsectorsincluded(providing

arationalefortheselection);

◾Assetclassandsectorcoverageoftheemissions(providingarationale

fortheselection);and

◾Measurementmethod(s)andmetric(s)usedatportfolio,assetclassor

sectorlevel.

Net-ZeroBankingAllianceDisclosureChecklist3Contents|Emissionsbaselineandannualemissionsprofile

Targets

NZBAsignatorieshave18monthsfromsigningtheCommitmenttosettheirfirst

roundoftargets.Withinthefollowing18months,targetsforasubstantialmajorityof

carbon-intensivesectorsshouldbeestablished.

Timelineand

ambition

Intermediate(2030orsooner)andlong-term(2050orsooner)targets

shallataminimumalignwithagoaltolimitglobalwarmingto1.5°Cabove

thepreindustrialaveragebytheendofthecentury,bescience-basedand

supportthetransitiontowardsanet-zeroeconomyby2050.

TargetmetricsIntermediateandlong-termtargetsshallbesetbasedon:

◾Absoluteemissions;and/or

◾Sector-specificemissionsintensity(e.g.,CO

2e/metric).

BaseyearThetargetbaseyearshallbenomorethantwofullreportingyearspriorto

thesettingofthetarget(seeGuidelinesforpossibleexceptions).

ScenariosBanksshalldisclosewhichscenariotheirclimatetargetsarebasedupon

(scenarioname,date,andprovider).Scenarios:

◾shalllimitglobalwarmingto1.5°Cbytheendofthecentury

◾shallcomefromcredible,well-recognisedsources

◾shallbeno-orlow-overshoot

◾shallrelyconservativelyonnegativeemissionstechnologies

◾shallhavescience-basedassumptionsoncarbonsequestrationachieved

throughnature-basedsolutionsandlandusechange.

TransparencyBanksshallbetransparentabout:timeframesfortargetsbydisclosingthe

baseyearandtargetyears,selectedscenarios,selectedmethodologies,

intermediatetargets,andmilestones.

Net-ZeroBankingAllianceDisclosureChecklist4Contents|Targets

Targetcoverage

EmissionscoverageTargetsshallcoverasignificantmajorityofabank’sScope3financedemis-

sions,includingthosefromallorasubstantialmajorityofalistofcarbon-in-

tensivesectors(seebelow).

Carbon-intensive

sectors

Agriculture;aluminium;cement;coal;commercialandresidentialrealestate;

ironandsteel;oilandgas;powergeneration;andtransport.

Scopeoffinancial

activities

Targetsshallcoverlendingactivitiesandcapitalmarketsarrangingandunder-

writingactivities(bothequityanddebt),andshouldcoverinvestmentactivities.

InclusionsTargetsshallbesetand/ordisclosuresshouldbemade:

◾Wheredataallow;

◾Wheremethodologies(whetheropen-sourceorprivatelydeveloped)exist;

◾Wherethesector/activity’semissionsand/orfinancialexposuresare

significant;

◾Wherenotrestrictedbyregulatoryrequirementsand/orcommercially

sensitiveorproprietaryinformation.

ExclusionsBanksshallprovidearationalefortheexclusionofrelevantassetclassesfor

significance,methodologicalorotherappropriatereasons.

Coverageofclients’

emissions

Banks’targetsshallincludetheirclients’Scope1,Scope2,andScope3

emissions,wheresignificantandwheredataallows.Coverageisexpectedto

increaseasdataqualityandclientreportingimproves.

AutomaticinclusionAnyclientwithmorethan5%oftheirrevenuescomingdirectlyfromther-

malcoalminingandcoal-poweredelectricitygenerationactivitiesshallbe

includedinthescopeoftargets.

PhaseoutpolicyIfabanksetsaphaseoutoranexclusionpolicywithatargetyearinlieuof

anemissionstarget,thefinancedemissionsofthesector/activitycoveredby

thepolicy,wheresignificant,shallstillbedisclosedforeachyear.

Net-ZeroBankingAllianceDisclosureChecklist5Contents|Targetcoverage

Transitionplans

TransitionplansTargetsettingshallbesupportedwithin12monthsofpublishingthetargets

bythedisclosureof,ataminimum,ahigh-leveltransitionplanincluding

plannedactionsandmilestonestomeetthesetargets.

Impactonthe

realeconomy

Targetsshallfocusonachievinganimpactintherealeconomy.

Net-ZeroBankingAllianceDisclosureChecklist6Contents|Transitionplans

Otherconsiderations

GovernanceTargetsshallbeapprovedbythehighestexecutivelevelinthebankand

shouldbepartofbroaderorganisationalstrategicplans.Targetsshallbe

reviewedbythehighest-levelgovernancebodyinthebankthatnormally

overseesandapprovesthestrategicplan.

ReviewoftargetsTargetsshallbereviewedand,ifnecessary,revisedatleasteveryfive

yearstoensureconsistencywiththelatestscience(asdetailedinIPCC

assessmentreports).

RevisionoftargetsTargetsshallberecalculatedandrevisedasneededtoreflectsignificant

changesthatmightcompromisetherelevanceandconsistencyoftheexist-

ingtargets(e.g.,materialportfoliochanges,methodologicaldevelopments).

SettingnewtargetsAseachsubsequentintermediatetargetyearisapproached,thenextinter-

mediatefive-yeartargetshallbeset.

AssuranceSignatorybanksareencouragedtoobtainthird-partyindependentlimited

assuranceoverthereportingonperformanceagainsttargets,includingthe

establishmentofabaseline.

CarboncreditsBanksshallbediligentinapplyingevolvingleadingpracticesconsistentwith

publishedstandardsorframeworksontheuseofcarboncredits.

Implementation

timeline

NZBAsignatorieswillapplytheGuidelines,includingindependentlysetting

theirfirstroundoftargetswithin18monthsofsigningtheCommitment

and,withinafurther18months,settingtargetsforallorasubstantial

majorityofthecarbon-intensivesectors.

Applicationof

GuidelinesV2

From22April2024(theeffectivedateofapplicationforVersion2ofthe

Guidelines),allnewtargetswhicharesetorexistingtargetswhichare

reviewedafterthisdateshallbealignedwithVersion2oftheGuidelines,

withtheexceptionofcapitalmarketswhichshallbeincludedinnewtargets

publishedfrom1November2025.

Net-ZeroBankingAllianceDis