可持续金融-金融部门组织可持续性原则应用指南

[中文适用范围]： 本文件为组织在融资活动中应用总体可持续发展原则、实践和术语提供指导。 它解决了从组织及其利益相关者的角度来看什么是实质性的。 本文件适用于活跃于金融领域的所有组织，包括但不限于直接贷款人和投资者、资产管理者和服务提供商。 除金融机构和中介机构外，本文件还可供金融部门的其他各方使用，例如可持续金融的提供者或接受者、政府组织、公共和私营部门机构、商业实体、行业协会、金融市场监管机构和机构。 监督和控制机构。 [外文原描述]： This document gives guidance to organizations on the application of overarching sustainability principles, practices and terminology for financing activities. It addresses what is material from the perspective of the organization and of its stakeholders. This document is applicable to all organizations active in the financial sector, including, but not limited to, direct lenders and investors, asset managers and service providers. Beyond financial institutions and intermediaries, this document can be used by other parties in the financial sector such as providers or recipients of sustainable finance, governmental organizations, public and private sector institutions, business entities, industry associations, financial market regulators, and supervisory and control bodies.