英文【RMI】过渡金融关系

Brief / April 2025The Transition Finance NexusA primer on the connections among transition pathways, planning, assessment, and finance in the banking sectorrmi.org / 2The Transition Finance NexusExecutive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Transition Finance Nexus Overview . . . . . . . . . . . . . . . . . . . . 6Transition Finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8Transition Pathways . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Transition Plans and Planning . . . . . . . . . . . . . . . . . . . . . . . 14Transition Assessment. . . . . . . . . . . . . . . . . . . . . . . . . . . . 18Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21Additional Resources. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23Endnotes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25Table of Contentsrmi.org / 3The Transition Finance NexusExecutive SummaryTransition finance has rapidly emerged as a key concept for banks seeking to reach their net-zero targets and support real-economy decarbonization. This has relied on and contributed to a growing ecosystem of transition-related processes and approaches. In this primer, we introduce the “transition finance nexus” as a new way of conceptualizing the connections among transition pathways, transition plans and planning, transition assessment, and transition finance (Exhibit ES1). While transition finance guidance often refers to these different elements, little attention has been paid to the interconnections between them. In this primer, we address this gap and add nuance to the transition narratives in the banking sector. This includes highlighting key dependencies involved and demonstrating that improving individual parts of the system will strengthen the whole nexus. These insights are based on research and engagement across the transition finance nexus, including interviews and consultation with 15 organizations, including banks, industry alliances, and nongovernmental organizations (NGOs). Key insights: Transition pathways offer a critical starting point for informing plans/planning, assessment, and financing. Corporate transition plans are important, but the process of transition planning is the critical element. A published plan is not sufficient by itself or currently necessary for the allocation of transition finance, but it can offer helpful information for decision-making. Client transition assessment is the crucial intermediate step between plans/planning and deploying financing or advancing