2020年金融机构经验状态报告 - 使用绿色、非绿色和棕色金融资产以及潜在风险差异 - 央行与监管机构绿色金融网络（英文版）（31页）.pdf

1、Network for Greening the Financial System Technical document A Status Report on Financial Institutions Experiences from working with green, non green and brown financial assets and a potential risk differential May 2020 NGFS Technical document MAY 2020 This report has been coordinated by the NGFS Se

2、cretariat/Banque de France. For more details, go to and to the NGFS Twitter account NGFS_ , or contact the NGFS Secretariat sec.ngfsbanque-france.fr NGFS Secretariat NGFS REPORT 2 Executive summary 3 Introduction: Why focus on potential risk differentials between green, non-green and brown? 6 1.Clas

3、sification principles 7 1.1. What is green and what is brown?7 1.2. Most respondents use a voluntary classification or principle8 1.3. Alternative views on the use of the taxonomies and classifications10 2.Respondents views on the risk aspect and risk assessments performed by the industry 10 2.1. Va

4、rious motives for engaging in climate- and environment-related issues10 2.2. The results of backward-looking approaches are not conclusive yet on a risk differential 12 2.3. Forward-looking approaches may be a better tool for capturing this emerging risk. 15 3.Integration of climate- and environment

5、-related risks into risk monitoring appears to be a challenge for the respondents 15 3.1. The path towards integration into risk assessment and monitoring15 3.2. Identified challenges and obstacles17 Tentative conclusions and high-level messages to financial institutions 19 Appendix I : Defining gre

6、en and brown sector, asset, activity and value-chain aspects 21 Appendix II : Case study: Practical application internal classification 25 Appendix III : A summary of the Chinese taxonomy 27 Appendix IV : The Brazilian classification framework 28 Acknowledgements 29 Table of Contents NGFS REPORT 3 E