碳披露组织CDP全球企业转型融资报告

November 2025Unlocking Credible Transition Finance at Scale From Plans to Capital:From Plans to Capital: Unlocking Credible Transition Finance at Scale2Contents1.2.3.4.5.6.7.8.03061217283133353739 40444749515460Executive SummaryContextDefining Credibility: How Transition Finance Frameworks Converge on Transition PlansWhat the Data Reveals: Insights From Climate Transition Plan DisclosuresScaling Credible Transition Finance: Use Cases for Financial Institutions Degroof Petercam Asset Management Anonymous ASEAN Investor Cathay United Bank NatWest Group Banque de FranceEnabling Scale Through Policy Design Japan GX Acceleration AgencyRe-defining Scope: From Climate to Nature in Transition Finance Fonds Objectif BiodiversitéThe Path Forward: Acting Now, Building TomorrowAppendix: Assessment MethodologiesReferencesCase studiesCase studyCase study3From Plans to Capital: Unlocking Credible Transition Finance at ScaleExecutive summaryScaling transition finance from US$2 trillion to US$6.7 trillion annually by 2030 requires confidence that capital is flowing to companies that are genuinely transitioning. Transition planning data is the cornerstone of this confidence: it provides coherence, comparability, and accountability over time. The data is operational:This report shows that the data already exists to influence credible capital allocation and explains how financial institutions (FIs) and policymakers can use it. We surface insights on climate transition planning KPIs disclosed by nearly 12,000 companies through CDP in 2024, aligned with established The data exists -- and it’s actionable todaycompanies disclosed at least one climate transition planning KPI through CDP in 202411,700global initiatives. FIs are using this intelligence to allocate capital, manage risk, and engage clients today. Policymakers can leverage it to identify system-wide barriers and design enabling environments. This is no longer theoretical – it is already being implemented and provides the foundation for scaling action. Banque de FranceCathay United BankDegroof Petercam AMMajor ASEAN investorCase studies in this reportClimate risk assessment for actively managed portfoliosA major Southeast Asian investor's approach to assessing transition plansTransition plan assessment and corporate engagementNatWestTransition finance frameworkPartnering to scale disclosure and finance for SMEsFIs can deploy transition planning data across four immediate applications:Transition finance in actionDesign transition-themed sustainable finance products and identify opportunities Manage exposure to portfolio risks and protect capital from climate-related lossesTargeted engagement with portfolio companies Track and enhance portfolio coverage in line with climate-related commitments and targetsAs financial institutions refine climate risk modelling and pricing methodologies, the quality of transition planning is fast b