2020年金融机构经验状态报告 - 使用绿色、非绿色和棕色金融资产以及潜在风险差异 - 央行与监管机构绿色金融网络（英文版）

Network for Greening the Financial System Technical documentA Status Report on Financial Institutions’ Experiencesfrom working with green, non green and brown financial assets and a potential risk differentialMay 2020NGFS Technical documentMAY 2020This report has been coordinated by the NGFS Secretariat/Banque de France.For more details, go to www.ngfs.net and to the NGFS Twitter account @NGFS_, or contact the NGFS Secretariat sec.ngfs@banque-france.frNGFSSecretariatNGFS REPORT2Executive summary3Introduction: Why focus on potential risk differentials between green, non-green and brown?61.Classification principles71.1. What is green and what is brown?71.2. Most respondents use a voluntary classification or principle81.3. Alternative views on the use of the taxonomies and classifications102.Respondents’ views on the risk aspect and risk assessmentsperformed by the industry102.1. Various motives for engaging in climate- and environment-related issues102.2. The results of backward-look