温室气体管理和相关活动——包括评估和报告与气候变化有关的投资和融资活动的原则和要求在内的框架

[中文适用范围]： 本文件规定了一个总体框架，包括评估、衡量、监测和报告与气候变化和向低碳经济转型相关的投资和融资活动的原则、要求和指南。 评估包括以下项目： ——融资方做出的投融资决策与低碳转型路径、适应路径和气候目标的一致性（或缺乏一致性）； ——通过金融家的投资和贷款决策采取的行动对实体经济中实现气候目标的影响，即缓解（温室气体排放）和适应（复原力）； ——金融资产（例如私募股权、上市股票、债券、贷款）所有者因气候变化而面临的风险。 为了支持融资者对投资和贷款决策的影响进行评估，本文件为融资者如何以下方面提供指导： ——设定目标并确定用于跟踪与被投资方低碳转型路径相关的进展情况的指标； ——确定被投资方的低碳转型和适应轨迹； ——记录其气候行动与其产出、结果和影响之间的因果关系或联系。 本文件适用于金融家，即投资者和贷方。 它指导他们向以下第三方报告活动：股东、客户、政策制定者、金融监管机构和非政府组织。 [外文原描述]： This document specifies a general framework, including principles, requirements and guidance for assessing, measuring, monitoring and reporting on investments and financing activities in relation to climate change and the transition into a low-carbon economy. The assessment includes the following items: the alignment (or lack thereof) of investment and financing decisions taken by the financier with low-carbon transition pathways, adaptation pathways, and climate goals; the impact of actions through the financier’s investment and lending decisions towards the achievement of climate goals in the real economy, i.e. mitigation (greenhouse gas emissions) and adaptation (resilience); the risks to owners of financial assets (e.g. private equities, listed stocks, bonds, loans) arising from climate change. To support the financier’s assessment of the impact of investment and lending decisions, this document provides guidance for the financier on how to: set targets and determine metrics to be used for tracking progress related to the low-carbon transition pathways of investees; determine low-carbon transition and adaptation trajectories of investees; document the causality or linkage between its climate action and its outputs, outcomes and impacts. This document is applicable to financiers, i.e. investors and lenders. It guides their reporting activities to the following third parties: shareholders, clients, policymakers, financial supervisory authorities and non-governmental organizations.