石油和天然气融资的气候目标设定（英）

EmergingPractice:ClimateTargetSettingforOil&GasFinancing EmergingPractice:ClimateTargetSettingforOil&GasFinancingi Contents| May2024 Disclaimer ThecontentsetoutwithinthispaperdoesnotconstituteadvicetoMembersoftheNet-ZeroBankingAlliance(theAlliance).Further,anyviewsexpressedinthispaperdonotnecessarilyrepresenttheviewsofeachindividualmember,includingthoseintherelevantworkinggroupthatassistedinthepreparationofthepaper.ThispaperisintendedasageneralguideforemergingpracticesandisnotprescriptiveastoactionsordecisionstobetakenbyMembers.TheMembersoftheAlliancesetindividualtargetsandmaketheirownunilateraldecisions.Theuseofcontent,includingthescopeofparticipationintheAlliance,isatthediscretionofeachindividualMember.Assuch,theAlliancetakesnoliabilityforactionsordecisionstakenbyMemberswhenapply-ingtheprinciplesofthispaper.Anyreferencestoexternalframeworksororganisationsshouldnotbeconsideredanendorsementoftheseorganisationsortheirwork. Coverimage:elements.envato.com EmergingPractice:ClimateTargetSettingforOil&GasFinancingii Contents| Purposeofthispublication Thispaperisoneofaseriesofpublicationswiththepurposeofoutliningpossiblechoicesbankscanmakewhensettingclimatetargetsforsectorsoftherealeconomy.Thepaperdoesthisbyprovidinganoverviewofemergingpractices,commonchallengesandpolicy,data,andothergaps. Emergingpracticesandexpertiseforclimatetargetsettingareevolvingquickly.Thispaperaimstoincreasebanks’awarenessandunderstandingofusefulapproachesandlatestmethodologiesinthisspaceatthetimeofpublication. ByjoiningNZBA,membershavealreadychosentocommitto: ◾Aligningtheirlendingandinvestmentportfolioswithnetzeroemissionsby2050 ◾Settingintermediateclimatetargetsfortheirhighestemittingsectorsfor2030orsoonerbyusingrobust,science-basedguidelinesconsistentwithlimitingglobalwarmingto1.5°C ◾Developingtransitionplansforthehighestemittingsectorsforwhichtheyhaveset targets ◾Reportingannuallyontheirapproachtoandprogresstowardsmeetingtheirtargets Formanybanks,thisincludessettingdecarbonisationtargetsfortheiroilandgaslend-ingandinvestmentportfolios. ThispaperdoesnotimposeanyrequirementsonNZBAmembersoverandabovethecommitmentsmadewhenbecomingasignatoryandisnotprescriptiveintermsofspecifyingwhenandhowmemberswithoil&gaslendingandinvestmentportfoliosareexpectedtodecarbonisethose. ThedetailsofthecommitmenttowhichNZBAmemberssignupcanbefoundintheNZBACommitmentStatementandtheGuidelinesforClimateTargetSettingforBanks.Thisseriesofpublicationsonsectoralemergingpracticesdoesnotchangethatcommitment. EmergingPractice:ClimateTargetSettingforOil&GasFinancingiii Contents|Purposeofthispublication Acknowledgements Thispublicationwaswritten,compiled,andeditedbyrepresentativesoftheUNEnviron-mentProgrammeInitiative(UNEPFI),whichhoststheSecretariatoftheNet-ZeroBank-ingAlliance(NZBA).TheyincludeSarahKemmitt,OrestisVelentzas,andDanielStorey. ThedocumentreflectstheworkoftheNZBAOil&GasWorkingGroupandconsultationswithnearly20otherbanks,andindustrystakeholders.RepresentativesfromSociétéGénéraleandDeutscheBankledtheworkwithsupportandtechnicalinputfromtheNZBASecretariat. TheSecretariatwouldalsoliketothankrepresentativesfromthefollowingexternalreviewers;notethatthedocumentdoesnotnecessarilyreflecttheviewsoropinionsofthoseindividualsororganisations. ◾BPplc ◾JulienPerez.VP,Strategy&Policy,OilandGasClimateInitiative ◾MichaelCoffinCGeol.HeadofOil,GasandMiningResearch,CarbonTrackerInitiative EmergingPractice:ClimateTargetSettingforOil&GasFinancingiv Contents|Acknowledgements AbouttheNet-ZeroBankingAlliance Thebank-led,UN-convenedNet-ZeroBankingAlliance(NZBA)bringstogetheraglobalgroupofbankswhichcurrentlyrepresentover40%ofglobalbankingassetsandarecommittedtoaligningtheirlendingandinvestmentportfolioswithnetzeroemissionsby2050. Combiningnear-termactionwithaccountability,thisambitiouscommitmentseessignatorybankssettingintermediateclimatetargetsfor2030orsoonerbyusingrobust,science-basedguidelines. NZBAisaflagshipclimateinitiativeoperatedbytheUnitedNationsEnvironmentProgramme—FinanceInitiative(UNEPFI)toacceleratescience-basedclimatetargetsettinganddevelopcommonpractice.AsthebankingalliancewithintheglobaleffortsonnetzeroacrossthefinanceindustrybroughttogetherundertheGlasgowFinancialAllianceforNet-Zero(GFANZ),theNZBAisopentoallbanksglobally,includingbanksthatarenotUNEPFImembersandPrinciplesforResponsibleBankingsignatories. TheAlliancereinforces,accelerates,andsupportstheimplementationofdecarbonisa-tionstrategies,providinganinternationallycoherentframeworkandguidelinesinwhichtooperate,supportedbypeer-learningfrompioneeringbanks.Itrecognisesthevitalroleofbanksinsupportingtheglobaltransitionoftherealeconomytonetzeroemissions. Learnmorehere:https://www.unepfi.org/net-zero-banking/ Thispaperfocusesondecarbonisationanddoesnotconsiderotherimportantenviron- mentalandsocialissues. EmergingPractice:ClimateTargetSettingforOil&GasFinancingv Contents|AbouttheNet-ZeroBankingAlliance Abbreviations&acronyms ACTAssessinglow-CarbonTransition BICSBloombergIndustryClassificationStandard BOEBarrelofoile