日内瓦/华盛顿- 许多金融机构衡量并报告自己的温室气体排放，但真正的影响在于其价值链。2013年，FTSE Global 500中只有6％的金融公司报告了与CDP贷款和投资相关的任何排放。为了解决这个差距，温室气体协议(GHG Protocol) and the联合国环境计划财务计划(UNEP FI) have begun developing guidance to help financial intermediaries assess the emissions from their lending and investments portfolios.

“As the world transitions to a low carbon economy, the financial sector will need to better understand its exposure to GHG emissions,” said辛西娅·康米斯（Cynthia Cummis），世界资源研究所（WRI）的温室气体协议副主任。必威官网手机版“目前，大多数银行仅根据自己的运营来衡量排放，这比与贷款和投资活动相关的运营要小得多。金融机构需要一种标准化，可信的方法来衡量，理解和报告其影响的全部广度。”

10月，UNEP FI和WRI主持了第一次咨询委员会会议温室气体协议Financial Sector Guidanceto begin the guidance development process. The guidance will be a supplement to GHG Protocol’sCorporate Value Chain (Scope 3) Standard。

尽管金融中介机构的直接温室气体排放相对较小，但该行业在转移到低碳经济方面具有重要作用，通过充当营销商，资本提供者和顾问。在过去的10年中，金融机构和倡导组织已经开发了十多种温室气体评估方法。但是，报告水平仍然很低。原因之一是缺乏根据金融中介机构的需求和特征量身定制的国际统一会计方法。从业人员还确定了一系列技术挑战和障碍，使该部门无法系统地考虑和报告其贷款和投资活动中的排放，本指南也将寻求解决。

“各种利益相关者在评估与贷款和投资组合相关的排放方面有明显的长期利益。”Kaj Jensen, Bank of America Executive Director, Global Environmental Policy. “Bank of America annually reports on the emissions attributed to its most carbon-intense business portfolio. However, the dynamics are complex and no standardized assessment tool currently exists. Introducing this credible, internationally harmonized approach is a crucial step in getting the industry and our stakeholders what they need.”

该计划的启动遵循了一项八个月的广泛范围练习，重申了这一指导的需求。这温室气体协议金融部门指导will be developed over the next two years through an inclusive, multi-stakeholder process. In addition to leadership from UNEP FI and GHG Protocol, the Advisory Committee includes representatives from 2° Investing Initiative, Allianz Group, Asset Owners Disclosure Project, Banamex, Bank of America, Carbon Tracker Initiative, CDP, EY, Investors Group on Climate Change, HSBC, International Finance Corporation (IFC), Local Government Super, London School of Business and Finance, Pax World, Prudential Investment Management, PwC, Wells Fargo, RBS, State Street, WWF US, UniCredit, and YES Bank. Citi has also made an early commitment to Chair a Technical Working Group.

“尽管各种类型的商品和服务越来越受到标准和法规，需要适当的客户信息以及对环境和社会问题的透明度，但通常有限或没有有关金融产品和服务的可持续性影响的信息。”Yuki Yasui, Acting Head of UNEP Finance Initiative. “Without such information, responsible financial institutions receive no benefit, and differentiation between sustainable and non-sustainable financial products and services by end users remains difficult. This project is a critical step in addressing this shortcoming.”

这Advisory Committee, GHG Protocol and UNEP FI have now finalized the governance structure and key technical issues to be covered in the guidance. The Advisory Committee has also recommended that the business case for using the guidance, beyond providing transparency for stakeholders, should be further developed. The next step, to be completed by the end of 2013, is to recruit experts to join the Technical Working Groups and begin the process of drafting the guidance.

有关此项目的更多信息，请转到http://www.ghgprotocol.org/feature/financial-sector-guidance-corporate-value-chain-scope-3-accounting-and-reporting。

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关于温室气体协议温室气体协议（GHG协议）由WBCSD和WRI领导的全球合作为可持续的气候策略以及更高效，有弹性和有利可图的组织奠定了基础。必威官网是真的吗温室气体协议标准是用于测量，管理和报告温室气体排放的最广泛使用的会计工具。www.ghgprotocol.org

About UNEP Finance Initiative联合国环境计划金融计划（UNEP FI）成立于1992年的地球峰会，是一个与联合国和全球金融部门相关联的平台。UNEP FI拥有200多名代表银行，保险公司和投资者的成员，为各个联合国的各个联合国和全球可持续金融活动贡献了金融机构的观点。UNEP FI的使命是为了支持一个可持续的世界带来系统性变化，该世界在其座右铭“不断变化的金融，融资变革”中得到了强调。www.unepfi.org