Unepfi-银行气候目标设定指南——第3版（英）

Guidance for Climate Target Setting for Banks 1Contents | Guidance for Climate Target Setting for BanksApril 2025Version 3Guidance for Climate Target Setting for Banks Legal and regulatory disclaimerThe Net-Zero Banking Alliance (NZBA) expects members to be committed to complying with all laws and regulations applicable to them. This includes, amongst others, antitrust and other regulatory laws and regulations and the restrictions on information exchange and other collaborative engagement they impose. Further, each member is responsible for independently setting its own individual targets in its own judgment and in line with its own business goals (subject to, and consistent with, all fiduciary and contractual duties, laws, and regulations).This document does not create binding obligations on any person, including NZBA and its members, as it reflects mere guidance.Cover image: unsplash.com/@cagatayorhanGuidance for Climate Target Setting for Banks 3Contents | SummarySummaryAchieving the objectives of the Paris Agreement and limiting global temperature increases to well-below 2°C, striving for 1.5°C, will require ambitious actions from all strands of the economy. In line with governmental policy commitments and corpo-rate action, financial institutions will need to adjust their business models in the short, medium and long term, and develop realistic strategies underpinned by robust, science-based targets and action plans.The window for action is small. The consensus of climate scientists is that global warm-ing must be limited to 1.5°C above the preindustrial average by the end of the century to avoid the worst impacts of climate change.1 To achieve this and the goals of the Paris Agreement, emissions must reduce by almost 50% by 2030 and policymakers at COP28 called on parties to “transition away from fossil fuels in energy systems, in a just, orderly and equitable manner, accelerating action in this critical decade, so as to achieve net zero by 2050 in keeping with the science”.2The role of the banking industry in tackling this challenge is key. While banks alone cannot solve the climate crisis, they can act as part of the broader ecosystem to support the reduction of greenhouse gas (GHG) emissions by engaging with and providing finan-cial solutions, wherever possible, to their clients and partners as they seek to transition to a low-carbon economy.Net-Zero Banking Alliance (“NZBA” or the “Alliance”) members can support govern-ment-led climate strategies by helping their clients in their efforts to reduce real economy emissions. Members do not assume responsibility for achieving outcomes dependent on factors outside of their control, nor directly or indirectly regulate capital flows to any country, sector or industry.NZBA members are encouraged to use this Guidance which has been developed to support members and establish good practice. The first version of this guidance was launched in April 2021, and was further developed into Version 2,