越南的气候风险和TCFD披露的最佳实践（英）

Vietnam’s Climate Risks and Best Practices for TCFD Disclosure Tangible climate-related financial risk disclosure guidance for emerging and developing market participants Imprint Published by the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH Registered offices Bonn and Eschborn, Germany ‘Macroeconomic Reforms/Green Growth Programme‘ 16 Tong Dan Street Hoan Kiem District, Ha Noi Phone +84 (0)24 3 9364252 Fax +84 (0)24 3 9364262 office.sbv@giz.de As at March 2023 Author GIZ United Nations Environment Programme Finance Initiative (UNEP FI) Climate Disclosure Standards Board (CDSB) Photograph Source: https://cand.com.vn/Files/Image/thanhbinh/2020/01/21/aaeab53f-18be-42ab-9c3f-c195903b5d13.jpg On behalf of the German Federal Ministry for Economic Cooperation and Development (BMZ) This report reflects work conducted over 12 months in 2021, 2022 and 2023 with a number of leading banks in Vietnam. The authors are grateful for the participation of the institutions listed below. ◾ State Bank of Vietnam ◾ Vietnam Bank for Social Policies (VBSP) ◾ Agribank (Vietnam Bank for Agriculture and Rural Development) ◾ VP Bank (Vietnam Prosperity Joint Stock Commercial Bank) ◾ The Joint Stock Commercial Bank for Investment and Development of Vietnam (BIDV) ◾ HD Bank (Ho Chi Minh City Development Bank) Contents List of figures and tables ........................................................................................................................................................................... 4 Foreword ...................................................................................................................................................................................................... 5 1. Introduction................................................................................................................................................................................... 6 1.1 About this Guidance report ........................................................................................................................................ 6 1.2 Task Force on Climate-related Financial Disclosures (TCFD) ........................................................................ 7 1.3 Recent developments in disclosure....................................................................................................................... 10 1.4 Disclosure in emerging and developing markets ............................................................................................ 11 1.5 Disclosure context in Vietnam................................................................................................................................ 13 2. Climate-related risks in Vietnam ........................................................................................................................................ 14 2.1 Physical Risks ...............................................................