香港地球之友綠色金融顧問

氣候變化一直在可持續發展討論中佔據重要位置,而在未來數年內也將繼續成為綠色金融世界的熱門話題。但是,作為負責任的世界公民我們還需要關注到其他重要議題並為他們尋找解決方案。

生物多樣性所面臨的喪失是氣候變化外的另一場危機,正為世界的經濟和社會帶來巨大的挑戰。我們必須了解保全生物多樣性所面對的困難,更重要的是我們要量度和評估其損失所帶來的風險和影響。

在2019年初舉行的世界經濟論壇達沃斯會議上,應付生物多樣性損失的議題被提出。

在同年下半年,WWF和AXA聯合撰寫了一份報告,討論將大自然因數融入在投資策略中。該報告列出了生物多樣性喪失的風險,並呼籲建立衡量這些風險的機制。

經過認真的會議和各方之間的討論,與大自然相關的財務披露工作小組(Task Force of Nature-related Financial Disclosure, 簡稱 TNFD)於2020年7月宣布成了。TNFD提出要金融機構了解,評估和報告與自然相關的風險建議。

雖然整個報告框架仍在工作中,但我們可能會看到類似五年前成立的與氣候相關財務披露專責小組(TCFD)的氣候披露框架。TCFD已逐步成為世界各監管部門和金融機構所建議的標準氣候披露報告框架。

根據目前的時間表,一個非正式工作組正在研究TNFD框架。目標是在2021年開發框架並在2022年對其進行測試。我們期待看到TNFD框架的細節。


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Risks beyond climate – from TCFD to TNFD

Green Finance Advisor of Friends of the Earth (HK)

Climate change has been the front and centre for discussion on sustainability and is likely to stay as a hot topic for the world of green finance for years to come. However, being responsible citizens of the world there are other important topics we need to find solutions. The loss of our nature is another crisis that is equally challenging for us and is bringing immense economic and societal challenges to our world. To overcome these challenges we have to understand and more important to measure the risk and the impact of the loss of our nature.

In the Davos meeting of World Economic Forum held in early 2019 the idea emerges to address these issues. Later in the year WWF and AXA worked a report to discuss about integrating nature into investment strategists. The report laid out the risks from biodiversity and called for the establishment of a mechanism for them. After a serious of meetings and discussions among different parties the Task Force of Nature-related Financial Disclosure was announced in July 2020. The Taskforce or TNFD in short called for companies and financial institutions to understand, assess and report the nature-related risks. While the reporting framework is still on the work, we may see that to mirror Taskforce of Climate-related Financial Disclosure (TCFD), which was developed five years ago and has gradually become the most preferred framework by regulators and financial institutions for reporting climate-related risks.

Under the current schedule, an informal working group is working on the TNFD framework. The target is to have the framework developed in 2021 and tested in 2022. We are looking forward to the details of it.


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