Unepfi-净零银行联盟披露清单——第2版（英）

July 2024Net-Zero Banking Alliance Disclosure Checklist Version 2Net-Zero Banking Alliance Disclosure Checklist iiContents | Legal and regulatory disclaimerThe Net-Zero Banking Alliance (NZBA) and its members are committed to complying with all laws and regulations applicable to them. This includes, amongst others, antitrust and other regulatory laws and regulations and the restrictions on information exchange and other collaborative engagement they impose. On this basis, the NZBA recognises that companies cannot disclose information that is not publicly available and is consid-ered to be competitively sensitive information by such company, and it is each member’s responsibility to determine information pertaining to its organisation which is non-pub-lic and competitively sensitive. Further, each member is responsible for independently setting its own individual targets in its own judgment and in line with its own business goals (subject to, and consistent with, all fiduciary and contractual duties, laws, and regu-lations).This document does not create binding obligations on any person, including NZBA and its members, as it reflects mere guidance.Net-Zero Banking Alliance Disclosure Checklist iiiContentsIntroduction to this checklist ......................................................................................1Disclosure checklist ....................................................................................................2Emissions baseline and annual emissions profile .........................................................3Targets ....................................................................................................................................4Target coverage ....................................................................................................................5Transition plans ....................................................................................................................6Other considerations ............................................................................................................7Net-Zero Banking Alliance Disclosure Checklist 1Contents | Introduction to this checklist Introduction to this checklist The United Nations Environment Programme Finance Initiative (UNEP FI) updated its Guidelines for Climate Target Setting for Banks in April 2024 to reflect the evolution of the sustainable finance landscape over the last three years and reinforce the roadmap for member banks aiming to achieve net-zero emissions. The Guidelines are designed to support Net-Zero Banking Alliance (NZBA) member banks in setting Scope 3 Category 15 emissions targets as defined by the Greenhouse Gas Protocol (GHG Protocol). While members have committed to achieving net-zero in their own operational emissions (Scopes 1, 2, and non-Category 15 Scope 3), this is beyond the scope of the Guidelines which focus only on banks’ Scope 3 Category 15 emissions. These Guidelines are also t