气候相关金融信息披露工作组：前瞻性金融部门指标咨询报告（英文版）（24页）.pdf

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1、Task Force onClimate-relatedFinancial DisclosuresForward-Looking FinancialSector MetricsConsultation湖人EOTCFDOctober 2020URES#page#ContentsA.Background and PurposeB.Scope and ApproachC.Forward-Looking Financial Sector Metrics41.Carbon and Emissions MetricsS2.Other Metrics53.Challenges of Forward-Look

2、ing InformationD. Metric for Consideration:Implied Temperature Rise1.Overview82. Potential Benefits93.Current Challenges13Appendix 1: Examples of Implied Temperature Rise Disclosure18Appendix 2: Examples of Climate Value-at-Risk Disclosure20Appendix3:Glossary22Appendix 4: ReferencesTask Force Miin t

3、he development ofthis consultation#page#A. Background and PurposeIn its 2019 status report,theTask Force onAs anticipated,disclosure practices and theClimate-related Financial Disclosures (Task Forceuse of disclosures by financial marketor TCFD)identified specificareas it intendedparticipantshave co

4、ntinued to evolvesince 2017In the context of a growing frequency of physicato explore to supportimplementation ofitsdisclosure recommendations, issued in Juneclimate-related impacts and the availability2017.One oftheareas wasrelatedtoclarifyingofnewresearch，tools，andresourcesforassessing climate-rel

5、atedrisks andelements of the Task Forces supplementalguidance which was issued at the same time asopportunities,there is increasing interest inforward-lookingclimate-related informationfinancial institutionsdisclosure practicestoinform financial decision-making.especially as they relate to metrics a

6、nd targetsAdditionally,120 countries plus the European一and in consideration of market and industryUnion have announced that they are workingdevelopments，the Task Force determined thattoward achieving netzero greenhouse gas(GHG）insights gained through a public consultationemissions by 2050-an indicat