{"id":1343,"date":"2023-07-20T13:28:24","date_gmt":"2023-07-20T05:28:24","guid":{"rendered":"https:\/\/www.aimr.asia\/magazine_article\/how-taxonomy-of-sustainable-finance-and-environmental-impact-assessment-may-contribute-to-impact-measurement-and-management\/"},"modified":"2023-11-08T14:28:01","modified_gmt":"2023-11-08T06:28:01","slug":"how-taxonomy-of-sustainable-finance-and-environmental-impact-assessment-may-contribute-to-impact-measurement-and-management","status":"publish","type":"magazine_article","link":"https:\/\/www.aimr.asia\/zh-hant\/magazine_article\/how-taxonomy-of-sustainable-finance-and-environmental-impact-assessment-may-contribute-to-impact-measurement-and-management\/","title":{"rendered":"\u6c38\u7e8c\u91d1\u878d\u5206\u985e\u6cd5\u548c\u74b0\u5883\u5f71\u97ff\u529b\u8a55\u4f30\u5982\u4f55\u4fc3\u9032\u5f71\u97ff\u529b\u8861\u91cf\u548c\u7ba1\u7406\uff1f"},"content":{"rendered":"\n<p>\u7f8e\u570b\u570b\u5bb6\u5b78\u9662\u51fa\u7248\u793e\uff08National Academy Press\uff09\u65bc1999\u5e74\u6307\u51fa\uff0c\u672a\u4f86\u5169\u4e16\u4ee3\u5411\u6c38\u7e8c\u767c\u5c55\u8f49\u578b\u7684\u4e3b\u8981\u76ee\u6a19\u61c9\u662f\u6eff\u8db3\u65e5\u76ca\u6210\u9577\uff0c\u4f46\u8da8\u65bc\u7a69\u5b9a\u7684\u4eba\u53e3\u9700\u6c42\uff0c\u540c\u6642\u7dad\u8b77\u5730\u7403\u751f\u547d\u652f\u6301\u7cfb\u7d71\u4e26\u5927\u5e45\u6e1b\u5c11\u98e2\u9913\u548c\u8ca7\u56f0\u3002\u9019\u500b\u7406\u5ff5\u660e\u78ba\u5730\u80af\u5b9a\u4e86\u7d93\u6fdf\u767c\u5c55\u548c\u4eba\u985e\u798f\u7949\u5728\u74b0\u5883\u5f71\u97ff\u529b\u8861\u91cf\u4e2d\u7684\u7d42\u6975\u76ee\u6a19\uff0c\u7121\u8ad6\u662f\u5c0d\u65bc\u4efb\u4f55\u985e\u578b\u7684\u8a08\u756b\u6d3b\u52d5\u6216\u5176\u5f71\u97ff\u529b\u8a55\u4f30\uff0c\u90fd\u8981\u4ee5\u6b64\u70ba\u6838\u5fc3\u3002\u5728\u8ffd\u6c42\u74b0\u5883\u6c38\u7e8c\u6642\uff0c\u6295\u8cc7\u671f\u9650\uff08time horizon\uff09\u2014\u5373\u6295\u8cc7\u7684\u6642\u9593\u7bc4\u570d\u2014\u81f3\u95dc\u91cd\u8981\u3002\u77ed\u671f\u5167\u7684\u767c\u5c55\u770b\u4f3c\u6c38\u7e8c\uff0c\u4f46\u9577\u671f\u548c\u5927\u898f\u6a21\u7684\u8003\u91cf\u4e2d\uff0c\u78b3\u5faa\u74b0\u548c\u6c23\u5019\u8b8a\u9077\u5c07\u5f71\u97ff\u751f\u547d\u652f\u6301\u7cfb\u7d71\u548c\u4eba\u985e\u798f\u7949\u3002<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u6c38\u7e8c\u91d1\u878d\u539f\u5247\u7684\u57fa\u672c\u6982\u5ff5<\/strong><\/strong><\/h2>\n\n\n\n<p>\u6839\u64da\u806f\u5408\u570b\u74b0\u5883\u898f\u5283\u7f72\uff08United Nations Environment Programme\uff0c\u7c21\u7a31UNEP\uff09\u767c\u5e03\u7684\u300a\u8cac\u4efb\u9280\u884c\u539f\u5247\u300b\uff08Principles for Responsible Banking\uff0c\u7c21\u7a31PRB\uff09\uff0c\u91d1\u878d\u6a5f\u69cb\u9810\u671f\u5c07\u5176\u5546\u696d\u7b56\u7565\u8207\u6c38\u7e8c\u767c\u5c55\u76ee\u6a19\uff08SDGs\uff09\u3001\u300a\u5df4\u9ece\u5354\u5b9a\u300b\u4ee5\u53ca\u76f8\u95dc\u570b\u5bb6\u548c\u5730\u5340\u67b6\u69cb\u4e00\u81f4\uff0c\u4e26\u70ba\u500b\u4eba\u9700\u6c42\u548c\u793e\u6703\u76ee\u6a19\u4f5c\u51fa\u8ca2\u737b\u3002\u7136\u5f8c\uff0c\u8a72\u6a5f\u69cb\u5c07\u4e0d\u65b7\u589e\u52a0\u5176\u6b63\u9762\u5f71\u97ff\uff0c\u540c\u6642\u6e1b\u5c11\u56e0\u5176\u6d3b\u52d5\u3001\u7522\u54c1\u548c\u670d\u52d9\u800c\u5c0d\u4eba\u985e\u548c\u74b0\u5883\u9020\u6210\u7684\u8ca0\u9762\u5f71\u97ff\uff0c\u4e26\u7ba1\u7406\u76f8\u95dc\u98a8\u96aa\u3002\u9019\u5169\u9805\u57fa\u672c\u539f\u5247\uff08\u5373\u8207SDG\u4e00\u81f4\u4ee5\u53ca\u5275\u9020\u6b63\u9762\u5f71\u97ff\u6216\u6e1b\u5c11\u8ca0\u9762\u5f71\u97ff\uff09\u5e7e\u4e4e\u9069\u7528\u65bc\u6bcf\u4e00\u500b\u6c38\u7e8c\u91d1\u878d\u6a19\u6e96\u3002<\/p>\n\n\n\n<p>\u4f8b\u5982\uff0c\u570b\u969b\u8cc7\u672c\u5e02\u5834\u5354\u6703\uff08International Capital Market Association\uff0cICMA\uff09\u767c\u5e03\u7684\u300a\u7da0\u8272\u50b5\u5238\u539f\u5247\u300b\uff08Green Bond Principles\uff0cGBP\uff09\u70ba\u8cc7\u672c\u5e02\u5834\u4e0a\u6700\u666e\u904d\u7684\u7da0\u8272\u50b5\u5238\u6a19\u6e96\u4e4b\u4e00\u3002GBP\u8981\u6c42\u767c\u884c\u4eba\u5c31\u56db\u5927\u6838\u5fc3\u8981\u7d20\u9032\u884c\u516c\u958b\u63ed\u9732\uff0c\u5305\u62ec\u8a08\u756b\u8a55\u4f30\u8207\u9074\u9078\u6d41\u7a0b\uff08Project Evaluation and Selection\uff09\u4ee5\u53ca\u5831\u544a\uff08Reporting\uff09\uff08\u95dc\u65bc\u8a08\u756b\u5f71\u97ff\u529b\uff09\uff0c\u5982\u4e0b\u5716\u4e00\u6240\u793a\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"875\" height=\"578\" src=\"https:\/\/dkp5ufy33msj5.cloudfront.net\/live\/wp-content\/uploads\/2023\/08\/Figure-1-Use-of-Financial-Flows.png\" alt=\"\" class=\"wp-image-1454\" srcset=\"https:\/\/dkp5ufy33msj5.cloudfront.net\/live\/wp-content\/uploads\/2023\/08\/Figure-1-Use-of-Financial-Flows.png 875w, https:\/\/dkp5ufy33msj5.cloudfront.net\/live\/wp-content\/uploads\/2023\/08\/Figure-1-Use-of-Financial-Flows-300x198.png 300w, https:\/\/dkp5ufy33msj5.cloudfront.net\/live\/wp-content\/uploads\/2023\/08\/Figure-1-Use-of-Financial-Flows-768x507.png 768w\" sizes=\"(max-width: 875px) 100vw, 875px\" \/><figcaption class=\"wp-element-caption\">\u5716\u4e00\uff1a \u8cc7\u91d1\u6d41\u52d5\u7684\u4f7f\u7528<br><em><em>\u8cc7\u6599\u4f86\u6e90\uff1a<\/em> ICMA\uff082021\uff09<\/em><\/figcaption><\/figure>\n\n\n\n<p>\u56db\u5927\u6838\u5fc3\u8981\u7d20\u4e4b\u7406\u5ff5\uff0c\u8981\u6c42\u50b5\u5238\u767c\u884c\u4eba\u61c9\u8a02\u5b9a\u6295\u8cc7\u8a08\u756b\u66f8\u4e26\u8a18\u8f09\u56db\u5927\u6838\u5fc3\u8981\u7d20\u4e8b\u9805\uff0c\u5305\u542b\u74b0\u5883\u6548\u76ca\u6295\u8cc7\u5c08\u6848\u8fa6\u6cd5\u3001\u5efa\u7acb\u76f8\u95dc\u5c08\u6848\u4ee3\u78bc\u8207\u7533\u8acb\u8868\u55ae\uff0c\u4ee5\u53ca\u76f8\u95dc\u95dc\u9375\u7e3e\u6548\u6307\u6a19\uff08KPIs\uff09\u8490\u96c6\u5236\u5ea6\u7b49\u5167\u90e8\u7a0b\u5e8f\u8207\u8fa6\u6cd5\uff0c\u540c\u6642\u898f\u5283\u53ca\u6311\u9078\u53ef\u88ab\u57f7\u884c\u4e4b\u5c08\u6848\u3002\u767c\u884c\u4eba\u767c\u884c\u6c38\u7e8c\u767c\u5c55\u50b5\u5238\u9664\u4e86\u61c9\u7b26\u5408\u8b49\u5238\u6ac3\u6aaf\u8cb7\u8ce3\u4e2d\u5fc3\u300a\u6c38\u7e8c\u767c\u5c55\u50b5\u5238\u4f5c\u696d\u8981\u9ede\u300b\uff08Taipei Exchange Operational Directions for Sustainable Bonds\uff09\u5916\uff0c\u5c08\u6848\u6548\u76ca\u5c0d\u61c9\u806f\u5408\u570bSDGs\uff0c\u4e26\u4e14\u76ee\u524d\u5404\u500b\u4e3b\u8981\u7d93\u6fdf\u9ad4\u7af6\u76f8\u767c\u5e03\u7684\u6c38\u7e8c\u91d1\u878d\u5206\u985e\u6a19\u6e96\uff08taxonomy\uff09\u4ea6\u63d0\u4f9b\u4e86\u5c08\u6848\u74b0\u5883\u6548\u76ca\u662f\u5426\u8db3\u4ee5\u4ee3\u8868\u5177\u6709\u8db3\u5920\u7a4d\u6975\u7684\u4f01\u5716\u5fc3\uff0c\u4ee5\u9054\u6210\u5df4\u9ece\u5354\u5b9a\u6216\u662f\u7576\u5730\u6240\u5728\u570b\u5bb6\u7684\u6c38\u7e8c\u767c\u5c55\u76ee\u6a19\u3002\u56b4\u8b39\u7684\u6c38\u7e8c\u91d1\u878d\u5206\u985e\u6a19\u6e96\uff0c\u901a\u5e38\u66f4\u517c\u5177\u300c\u4e0d\u80fd\u5c0d\u5176\u9918\u74b0\u5883\u76ee\u6a19\u6709\u91cd\u5927\u640d\u5bb3\u300d\uff08Do No Significant Harm\uff0cDNSH\uff09\u7684\u76f8\u95dc\u898f\u7bc4\uff0c\u78ba\u4fdd\u5c08\u6848\u9054\u6210\u4e00\u500b\u6b63\u5411\u74b0\u5883\u6548\u76ca\u7684\u540c\u6642\uff0c\u4e0d\u6703\u5c0d\u5176\u4ed6\u4eba\u985e\u7684\u91cd\u8981\u5065\u5eb7\u798f\u7949\u7522\u751f\u91cd\u5927\u5371\u5bb3\u3002<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u6b63\u5411\u8ca2\u737b\uff1a\u5982\u4f55\u5b9a\u7fa9\u7da0\u8272\u91d1\u878d\uff1f<\/strong><\/strong><\/h2>\n\n\n\n<p>\u6c38\u7e8c\u91d1\u878d\u898f\u7bc4\u4e2d\uff0c\u6240\u8b02\u8207\u570b\u969b\u6c38\u7e8c\u76ee\u6a19\u4fdd\u6301\u4e00\u81f4\uff0c\u7279\u5225\u662f\u806f\u5408\u570b\u6c23\u5019\u8b8a\u5316\u7db1\u8981\u516c\u7d04\uff08United Nations Framework Convention on Climate Change\uff0cUNFCCC\uff09\uff0c\u662f\u6307\u5c08\u6848\u7684\u76ee\u6a19\u8207\u5df4\u9ece\u5354\u5b9a\u4e00\u81f4\uff0c\u4e5f\u5c31\u662f\u81ea\u5de5\u696d\u9769\u547d\u4ee5\u4f86\u7684\u5730\u8868\u5e73\u5747\u6eab\u5ea6\u63a7\u5236\u5728\u5347\u6eab1.5\u5ea6C\u3002\u7136\u800c\uff0c\u7da0\u8272\u91d1\u878d\u4e4b\u4e2d\uff0c\u4e26\u975e\u53ea\u6709\u6eab\u5ba4\u6c23\u9ad4\u6e1b\u91cf\u3002\u53c3\u8003UNEP\u5c0d\u65bc\u6c38\u7e8c\u91d1\u878d\u7684\u5b9a\u7fa9\uff08Forstater &amp; Zhang\uff0c2016\uff09\uff0c\u7da0\u8272\u91d1\u878d\u7684\u5206\u985e\uff0c\u5305\u542b\u6709\uff1a\u6c23\u5019\u8b8a\u9077\u6e1b\u7de9\u3001\u6c23\u5019\u8b8a\u9077\u8abf\u9069\u8207\u5176\u4ed6\u74b0\u5883\u6548\u76ca\uff08\u5982\u5716\u4e8c\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"875\" height=\"453\" src=\"https:\/\/dkp5ufy33msj5.cloudfront.net\/live\/wp-content\/uploads\/2023\/07\/Cover-Story-Figure-02.png\" alt=\"\" class=\"wp-image-1293\" srcset=\"https:\/\/dkp5ufy33msj5.cloudfront.net\/live\/wp-content\/uploads\/2023\/07\/Cover-Story-Figure-02.png 875w, https:\/\/dkp5ufy33msj5.cloudfront.net\/live\/wp-content\/uploads\/2023\/07\/Cover-Story-Figure-02-300x155.png 300w, https:\/\/dkp5ufy33msj5.cloudfront.net\/live\/wp-content\/uploads\/2023\/07\/Cover-Story-Figure-02-768x398.png 768w\" sizes=\"(max-width: 875px) 100vw, 875px\" \/><figcaption class=\"wp-element-caption\">\u5716\u4e8c\uff1a\u8cc7\u91d1\u6d41\u52d5\u7684\u4f7f\u7528<br><em>\u8cc7\u6599\u4f86\u6e90\uff1aUNEP\uff082016\uff09<\/em><\/figcaption><\/figure>\n\n\n\n<p>\u56e0\u6b64\uff0c\u8fd1\u5e74\u6700\u53d7\u5230\u95dc\u6ce8\u7684\u74b0\u5883\u5f71\u97ff\u529b\u8a55\u4f30\uff0c\u7576\u4ee5\u662f\u5426\u76f8\u95dc\u5c08\u6848\u80fd\u5920\u5728\u4e00\u500b\u7b26\u5408\u5df4\u9ece\u5354\u5b9a\u7684\u79d1\u5b78\u57fa\u790e\u76ee\u6a19\u5e95\u4e0b\uff0c\u78ba\u4fdd\u76f8\u95dc\u7684\u8cc7\u91d1\u4f7f\u7528\u53ef\u4ee5\u7528\u65bc\u9054\u6210\u6de8\u96f6\u7684\u89e3\u65b9\u4e4b\u4e00\u3002\u53c8\u56e0\u6b64\u300c\u79d1\u5b78\u57fa\u790e\u6e1b\u91cf\u76ee\u6a19\u5021\u8b70\u300d\uff08Science Based Targets initiative\uff0cSBTi\uff09\u7684\u76ee\u6a19\u8a2d\u5b9a\u65b9\u6cd5\u5b78\u53d7\u5230\u5ee3\u6cdb\u5730\u5f15\u7528\u548c\u95dc\u6ce8\u3002\u4e0d\u904e\uff0c\u82e5\u662f\u76f8\u95dc\u5c08\u6848\u5c1a\u4e0d\u8db3\u7b26\u5408\u8207\u5df4\u9ece\u5354\u5b9a\u76f8\u7576\u7684\u79d1\u5b78\u57fa\u790e\u76ee\u6a19\uff0c\u4ecd\u53ef\u80fd\u7522\u751f\u6b63\u5411\u74b0\u5883\u5f71\u97ff\u529b\uff0c\u4e26\u4e14\u4ecd\u53ef\u80fd\u80fd\u5920\u9075\u5faa\u91cf\u6e2c\u3001\u5831\u544a\u8207\u9a57\u8b49\u6a5f\u5236\uff08Measurement, Reporting and Verification\uff09\u7684\u539f\u5247\uff0c\u4ee5\u8861\u91cf\u6c23\u5019\u8b8a\u9077\u6e1b\u7de9\u548c\u6eab\u5ba4\u6c23\u9ad4\u6e1b\u91cf\u7684\u6210\u6548\u3002\u53ea\u4e0d\u904e\uff0c\u4e0d\u5920\u7a4d\u6975\u7684\u5c08\u6848\uff0c\u5728\u56b4\u8b39\u7684\u6c38\u7e8c\u91d1\u878d\u5206\u985e\u6a19\u6e96\u4e2d\uff0c\u4e26\u4e0d\u80fd\u5ba3\u7a31\u662f\u70ba\u5408\u683c\uff08eligible\uff09\u7da0\u8272\u5c08\u6848\u3002<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u8ca0\u5411\u885d\u64ca\uff1a\u74b0\u5883\u5f71\u97ff\u8a55\u4f30\u8207\u6a5f\u5236<\/strong><\/strong><\/h2>\n\n\n\n<p>\u4ee5\u73fe\u884c\u53f0\u7063\u74b0\u5883\u5f71\u97ff\u8a55\u4f30\uff08Environmental Impact Assessment\uff0cEIA\uff09\u70ba\u4f8b\uff0c\u300c\u74b0\u5883\u5f71\u97ff\u8a55\u4f30\u6cd5\u300d\uff08Environmental Impact Assessment Act\uff09\u53ca\u300c\u958b\u767c\u884c\u70ba\u74b0\u5883\u5f71\u97ff\u8a55\u4f30\u4f5c\u696d\u6e96\u5247\u300d\uff08Operational Regulations for Environmental Impact Assessment of Development 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