ENERGY FOUNDATION 能源基金会 中国节能 CVESTNENTCORPURAON 中国金融业碳核算方法推广研究 ResearchonPromotionofCarbonAccounting MethodsintheFinancialSectorinChina 中节能咨询有限公司 2022年3月 CECEP Consulting Co.，Ltd. March 2022
中国金融业碳核算方法推广研究 报告编写人员： 廖原中节能咨询有限公司总经理 杨林中节能咨询有限公司部门主任 白红春中节能咨询有限公司 熊程程中节能咨询有限公司 赵佳佳中节能咨询有限公司 致谢 本研究由中节能咨询有限公司统筹撰写，由能源基金会提供资金支持.
本研 究是能源基金会低碳转型项目/工作组下的课题.
在本项目研究过程中，研究团队得到了合作机构的大力支持，包括：广州银 行等，在此向他们表示诚挚感谢.
研究团队同时感谢以下专家在项目研究过程中作出的贡献： 杨军中国农业发展银行资金部副总经理 张勇淼 华夏银行绿色金融中心主任 孙玉清 中国清洁发展机制基金管理中心财务部主任 钱立华 兴业研究首席绿色金融分析师 张明哲 中国邮政储蓄银行绿色金融处副处长 苏颖广州银行绿色金融事业部 关于项目单位 的全资子公司.
公司自2002年底成立伊始，就肩负着在节能环保领域为包括中 央和各级地方政府提供咨询服务的使命.
同时也面向国内外各类企事业单位、国 际机构提供专业化咨询服务，公司长期致力于政府部门节能环保政策研究和规划 咨询、重要国际机构节能环保课题研究、各领域重大节能环保项目工程咨询等服 务业务.
报告正文
中国金融业碳核算方法推广研究 执行摘要 绿色金融是实现我国碳达峰目标和碳中和愿景的重要加速器，金融机构碳排 放核算尤其是投融资活动的碳排放核算是其进行绿色投资决策的重要依据，也是 管理气候风险、把握“双碳”目标下转型发展机遇的基础，因此国内监管机构和 金融业界对于金融机构开展碳核算尤其是投融资活动碳排放的关注与重视程度 也在不断提升.
从实践上看，国际上开展投融资活动碳排放量核算与披露的金融 机构已超过五十余家，相应资产超11万亿，而我国开展相应工作的金融机构塞 寥无几，多停滞在自身经营网点及员工活动排放温室气体核算层面.
基于此，中 节能咨询在能源基金会赞助支持下，开展《中国金融业碳核算方法推广研究》项 目，本报告是项目研究成果的集中体现.
报告聚焦于银行业金融机构对公信货业务，对银行信贷资产碳核算相关理论、 国内外先进实践经验、核算中的挑战等方面开展研究，建议现阶段我国金融机构 应对信贷业务产生的碳排放量进行全口径核算，以实现编制全面信贷资产碳排放 清单，了解整个信贷组合碳排放水平及结构，识别信贷组合中主要“碳排放源” 的作用，为后续整个信货资产碳排放管控提供数据支撑.
课题组基于对公信贷业务碳核算相关理论和实践的研究，结合我国碳核算工 作现状，提出适用于我国现阶段国情、科学可行的碳核算方法，包括核算内容、 核算标准、核算原则、核算思路、核算工具等.
在此基础上，对三家银行机构法 开展相应实践工作，以此验证核算方法的适用性及可行性，最终提出适用于我国 银行业金融机构对公信贷碳核算的可复制、可推广的方法和路径.
根据研究过程中发现的我国金融机构面临的困难与挑战，以及现有工作的不 足之处，课题组一方面建议政府相关部门完善相应体制机制建设，另一方面建议 金融机构提升碳核算能力和夯实工作基础.
期待本项目成果可以为政府有关部门 的政策制定和金融机构的碳核算实践提供参考.
中节能咨询课题组 2022.3
中国金融业碳核算方法推广研究 ExecutiveSummary Green finance is a vital catalyst to achieve our carbon peaking goal and carbon neutrality vision while carbon emission accounting of financial institutions especially that of investment and financing activities serves as a crucial basis for making green investment decisions controlling climate risks and pursuing transformation and development under the goals of "carbon peaking and carbon neutrality". Therefore domestic regulators and the financial sector pay more attention to the carbon accounting of financial institutions especially the carbon emissions of investment and financing activities. In practice there are over 50 financial institutions around the globe engaged in carbon emission accounting and disclosure of investment and financing activities with corresponding assets exceeding RMB1l trillion. Their peers in China few in number confine themselves to accounting of grenhouse gas emissions from their own business outlets and employee activities. On this basis CECEP Consulting sponsored and supported by the Energy Foundation launched the project Research on Promotion of Carbon Accounting Methods in the Financial Sector in China and this report sheds light upon the research results of the project. The report in light of the corporate credit business of banking financial institutions studied the relevant theories of carbon accounting of bank credit assets advanced practical experience at home and abroad challenges in accounting etc. and proposed that financial institutions in China should conduct full-scale accounting of carbon emissions generated by credit business at this stage so as to prepare a prehensive carbon emission inventory of credit assets understand the carbon emission level and structure of the whole credit porfolio identify the role of the main "carbon emission sources" in the credit portfolio and provide data support for the subsequent carbon emission control of the whole credit asset. Based on the research on the theory and practice of carbon accounting in corporate credit business and bined with the current situation of carbon accounting in China the research group put forward scientific and feasible carbon
中国金融业碳核算方法推广研究 accounting methods including accounting contents accounting standards accounting principles accounting ideas and accounting tools. On this basis the corresponding practical work was carried out on three banking institutions to verify the applicability and feasibility of the accounting methods and finally methods and paths that can be repeated and promoted by banking financial institutions in China for carbon accounting of corporate credit were put forward. In view of the difficulties and challenges faced by financial institutions in China identified in the research process as well as the shortings of the existing work the research group suggested that the relevant government departments should improve the corresponding system and mechanism construction on the one hand and that financial institutions should enhance their carbon accounting ability and lay a solid foundation for their work on the other hand. It is expected that the results of this project can facilitate policy-making of relevant govermment departments and the carbon accounting practice of financial institutions. CECEP Consulting Research Group March 2022
