本文件规定了金融机构战略转型规划的要求和建议，旨在通过支持机构对全球净零和气候适应型经济的应对和贡献来保护和提高价值。这些要求和建议旨在使金融机构能够制定和维护过渡规划目标和指标，以推进《巴黎协定》[23]的温度和复原力目标，并建立健全的政策和流程，将这些目标和指标纳入其金融活动。 本文件适用于任何金融机构，无论其规模、类型和地理位置如何，尤其侧重于银行、保险和投资机构。其规定适用于该机构特定业务模式的背景。注1指导说明中包含了针对特定机构类型的一些考虑因素。关于不同类型金融机构特有的产品属性的其他指导可在附件A中找到。 本文件适用于机构使用生命周期视角（例如7.2.2中描述的那些）确定其可以控制或影响的所有金融活动（包括贷款、保险、资产所有者投资、资产管理者投资和资本市场活动）。它还可以适用于实体经济机构和新兴金融机构类型内的相关金融活动，其中许多金融机构利用数字技术，并可能受到不同或定制的监管框架的约束（例如去中心化金融（DeFi）平台）。注2本文件旨在全球应用，认识到一些金融机构，包括一些新兴市场和发展中经济体的金融机构，可能面临当地有利监管环境和数据可用性的限制。因此，它力求酌情确保适用的灵活性和相称性。 注3 ISO/TC 251制定的资产管理文件，包括ISO 55000[18]、ISO 55001[19]和ISO 55002[20]中的详细指南，可能对金融机构的资产管理活动有用，特别是当它涉及资产管理与业务目标（例如与过渡规划相关的目标）的一致性时。

This document specifies requirements and recommendations for strategic transition planning by financial institutions, designed to protect and enhance value by supporting institutions’ response and contribution to a global net zero and climate-resilient economy. The requirements and recommendations are designed to enable financial institutions to develop and maintain transition planning objectives and targets that advance the temperature and resilience goals of the Paris Agreement[23], and establish robust policies and processes to integrate these into their financial activities.

This document is applicable to any financial institution, regardless of size, type and geographic location, with a particular focus on banking, insurance and investment institutions. Its provisions are applied in the context of the institution’s particular business model.

NOTE 1        Some considerations specific to particular institution types are included in guidance notes. Additional guidance on product attributes specific to different types of financial institution can be found in Annex A.

This document is applicable to all financial activities (including lending, insurance, asset owner investing, asset manager investing and capital market activities) that the institution determines it can either control or influence, using a life cycle perspective (e.g. those described in 7.2.2). It can also be applicable to relevant financial activities within real economy institutions and emerging financial institution types, many of which leverage digital technologies and can be subject to different or bespoke regulatory frameworks (e.g. decentralized finance (DeFi) platforms).

NOTE 2        This document is intended for global application, recognizing that some financial institutions, including those in some emerging market and developing economies (EMDEs), can face constraints in the local enabling regulatory environment and data availability. It therefore seeks to ensure flexibility and proportionality in application, as appropriate.

NOTE 3        Documents on asset management developed by ISO/TC 251, including ISO 55000[18], ISO 55001[19] and detailed guidance in ISO 55002[20], can be useful for financial institution asset management activity, particularly as it relates to alignment of asset management with business objectives (e.g. those related to transition planning).