Unepfi-PRB簽署人的負(fù)責(zé)任銀行業(yè)務(wù)進(jìn)展聲明 Responsible Banking Progress Statement for PRB Signatories

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Disclaimers

ThedesignationsemployedandthepresentationofmaterialinthispublicationdonotimplytheexpressionofanyopinionwhatsoeveronthepartoftheSecretariatoftheUnitedNationsconcerningthelegalstatusofanycountry,territory,cityorareaorofitsauthorities,orconcerningthedelimitationofitsfrontiersorboundaries.

Mentionofacommercialcompanyorproductinthisdocumentdoesnotimplyendorse-mentbytheUnitedNationsEnvironmentProgrammeortheauthors.Theuseofinforma-tionfromthisdocumentforpublicityoradvertisingisnotpermitted.Trademarknamesandsymbolsareusedinaneditorialfashionwithnointentiononinfringementoftrade-markorcopyrightlaws.

TheviewsexpressedinthispublicationarethoseoftheauthorsanddonotnecessarilyreflecttheviewsoftheUnitedNationsEnvironmentProgramme.Weregretanyerrorsoromissionsthatmayhavebeenunwittinglymade.

?Maps,photosandillustrationsasspecified

Suggestedcitation:UnitedNationsEnvironmentProgramme(2024).PRBResponsibleBankingProgressStatement,Geneva.

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/user/den-belitsky

ResponsibleBankingProgressStatementii

Contents

|

Contents

Introduction 1

ResponsibleBankingProgressStatementOverview 2

ResponsibleBankingProgressStatementPreparation 3

ResponsibleBankingProgressStatement:SummaryTemplate 5

ResponsibleBankingProgressStatement:SupplementsTemplate 7

Technicalnotes 12

Examples 16

ResponsibleBankingProgressStatementiii

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Introduction

Inconsultationwithaworkinggroupof26memberbanks—spanningallsizes,regions,andimplementationstages—theResponsibleBankingProgressStatementwasdevel-opedtoenablesignatoriestopresenttheirannualprogresstowardsimplementationofthePrinciplesinanexecutivesummaryformat.TheResponsibleBankingProgressStatementreducesabank’sreportingburdenandcreatesadocumentthathelpsdemon-stratetoexternalandinternalstakeholders,throughaconcisenarrative,howsustainabil-ityisakeyaspectoftheirbank’sstrategyandadriverofcompetitiveadvantage.

SincethefoundingofthePrinciplesforResponsibleBanking(PRB)in2019therespon-siblebankinglandscapehasgreatlychanged.Regulatoryrequirementsforsustainabilityreportinghaveevolvedinsomejurisdictionsandvoluntaryreportingframeworksarebeingutilizedinothers.Topreventsignatoriesfromreportingthesameinformationacrossmultiplereportingformats,andtoassistinreducingthereportingburden,theapproachtoreportinghasbeenredefinedthroughtheResponsibleBankingProgressStatement.TheResponsibleBankingProgressStatement,establishedin2024,replacesthepreviousPRBReportingandSelf-AssessmentTemplateeffectiveNovember2024.

ResponsibleBankingProgressStatement1

Contents

|Introduction

Overview

AssignatoriestothePRB,bankshavecommittedtoperiodicallystatetheprogressmadetowardsimplementationofthePrinciples,ensuringtransparencyandaccountabilityassetoutinPrinciple6.Applyingtheprincipleoftransparencyiskeytoensurecredibility.Assuch,signatoriesarechargedtoregularlyreportwithinpublicdisclosures(regula-toryand/orvoluntary)relevantinformationtoshowcasehowtheyareimplementingthePrinciples,aslaidoutinthe

PRBImplementationJourney

.BanksareencouragedtouseappropriateregulatoryandvoluntarysustainabilitydisclosureframeworkstoexhibitprogressonimplementingthePRB.

SignatoriestothePRBshallannuallycompletetheResponsibleBankingProgressStatement,whichprovidesanoverviewofhoweachsignatoryisimplementingthePrinciplesandtherelevantprogressmadeyearonyear.

TheResponsibleBankingProgressStatementisbrokenoutintotwosections.ThefirstistheResponsibleBankingProgressStatement:Summary;thesummaryisdesignedtoenablebankstoprovideanexecutivesummarystatementoftheprogresstheyhavemadeontheirresponsiblebankingjourney.Thissectionappliestoallsignatories.ThesecondistheResponsibleBankingProgressStatement:Supplements;thesupplementpagesareavailableforeachPrincipleandmaybeusedbyabankininstanceswhereadditionalinformationrelatedtoprogressshouldbedisclosed,whichisnotdisclosedinotherpublicsustainabilitydisclosures.Theusecasesareasfollows:

Usecase

1.TheResponsibleBankingProgressStatement:SummaryissufficientwherethebankdisclosesalltherelevantPRBprogressinformationinitspublicsustain-abilitydisclosures(currentand/orpast,regulatoryand/orvoluntary).

2.AbankwilluseboththeResponsibleBankingProgressStatement:Summary,andtherelevantsectionsoftheResponsibleBankingProgressStatement:Supplementswhereitspublicsustainabilitydisclosures(currentand/orpast,regulatoryand/orvoluntary)donotincludetherelevantelementsofitsPRBimplementationprogress.ExamplesofwhenSupplementscanbeusedcanbefoundbelowonpage4.

ResponsibleBankingProgressStatement2

Contents

|Overview

Preparation

ResponsibleBankingProgressStatement:Summary

TheResponsibleBankingProgressStatement:Summaryenablesbankstocreateanexecutivesummary,conciselydetailingtheirprogressasresponsiblebanks.Thecontentofthissummaryshouldbeusefulinexplainingthebank'scommitmentandprogressonimplementingthePRBandcanbeusedtoguidestrategicdiscussionswiththebanksBoardandSeniorManagement.Tokeepthisstatementbrief,notallnecessaryinforma-tionwillbeincludedinthisshortannualprogressstatement(e.g.detailsonthedifferentelementsofanimpactanalysis,sectoralsub-targetsorallKPIsthebankismeasuringcanbedisclosedelsewhere).Forthisreason,signatoriesshouldclearlyindicatewhereinexistingpublicreporting(currentand/orpast,regulatoryand/orvoluntary)furtherinfor-mationcanbefound,usingreferences,includingpagenumbers.Bankscanrefertothe

PRBImplementationJourney

andthe

PRBGuidanceforTransparency

whendeterminingwhichcontenttoreference.

Thissummarytemplateappliestoallsignatoriesandshallbeannuallydisclosed.AlinktotheResponsibleBankingProgressStatement:Summarywillbepubliclyavail-ableontheUNEPFIwebsite.

GeneralguidanceisincludedwithinthetemplateabouttheinformationthatshouldbereportedforeachPrinciple.Insomeinstances,theinformationwillnotchangeyear-over-year(e.g.Principle1,Principle5—strategiesandgovernancestructuresusuallydonotchangeeveryyear).Inthesecases,indicatethatnochangesoccurredinthereportingyearandproviderelevantreferencetowheretheexistinginformationcanbefound.ForthosePrincipleswhereprogresshasbeenmadewithinthereportingyear,provideasummarystatementregardingupdatestorelatedprogress.

ThefocusoftheResponsibleBankingProgressStatement:SummaryistoshowcasetheprogressmadeagainstthesixPrinciples.Thisshouldbeshowneitherqualitativelybydescribingstepsundertaken,or,whereappropriate,bydisclosingappropriateindicators.ExampleprogressindicatorshavebeenincludedforseveralofthePrinciples,however,weencouragethebanktoidentifyandreporttheprogressindicatorsmostrelevanttoitsstrategy.

ResponsibleBankingProgressStatement:Supplements

TheResponsibleBankingProgressStatement:SupplementsshouldbecompletedanddisclosedbysignatoriesifrelevantelementsoftheirPRBimplementationarenotincludedwithinpublicsustainabilitydisclosures(currentand/orpast,regulatoryand/orvoluntary).RelevantinformationnotdisclosedinpublicsustainabilitydisclosuresshouldthenbecapturedutilizingtherelevantsectionsoftheSupplementstemplate.Werecog-

ResponsibleBankingProgressStatement3

Contents

|Preparation

nizethereisnoreportingframeworkthatwillfullyalignwiththerecommendedPRBdisclosures(seethe

PRBGuidanceforTransparency

);therefore,signatoriesareencour-agedtoutilizetheResponsibleBankingProgressStatement:Supplementstoexpanduponexistingpublicdisclosureswhennecessary.

ThereisaSupplementpageforeachPrinciple.ResponsiblebanksshoulddeterminewhereadditionaldisclosuresregardingimplementationofthePrinciplesarenecessary,andcompleteSupplementsrelatedonlytothosespecificPrinciples.ThereisnoneedtocompleteandpublishthesupplementsforallsixPrinciples.

Samplescenarioswhenuseofthesupplement(s)maybenecessaryinclude:(1)ifanewsignatoryhasnotyetreleasedthedetailsofitsimpactanalysiswithinpublicsustainabil-itydisclosures,itcouldutilizethePrinciple2supplementtodisclosethisinformation;(2)ifasignatorydoesnotdisclosedetailsregardingitsclientengagementinitiativeswithinitssustainabilityreporting,itcouldutilizethePrinciple3supplementtodisclosethisinformation;and(3)ifasignatorydoesnotpublishannualvoluntaryand/orregulatorysustainabilitydisclosures,itcanutilizetheResponsibleBankingProgressStatement:Supplementsinfulltodiscloseitsprogress.

ItisrecommendedthatbanksreportingtheirimplementationofthePrinciplesforthefirsttime(e.g.initialdisclosureofimpactanalysis)clearlydescribetheprocesstoidentify,prioritise,andmeasurethepotentialpositiveandnegativeimpactsassoci-atedwiththeirportfolios.ThiscomprehensiveexplanationcanbedoneeitherinotherpublicsustainabilityreportsorbyutilisingtheResponsibleBankingProgressStatement:Supplements.Bankscanthenrefertopreviousreportinginsubsequentyears.

Additionaldetails

.AssuranceoftheResponsibleBankingProgressStatementisnotrequired.Forfurtherdetails,pleaseseepage13.

.Technicalnotesregardingtiming,language,assurance,andsubmissioncanbefoundonpage13.

.ExamplecontentfortheResponsibleBankingProgressStatement:SummaryandResponsibleBankingProgressStatement:Supplementscanbefoundonpage16.

ThefollowingpagesincludethetemplatefortheSummaryandSupplementsectionsoftheResponsibleBankingProgressStatement.Pleaseseehereforawordversionofthetemplate.

ResponsibleBankingProgressStatement4

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|Preparation

Summarytemplate

[Bankname]20XX

Principle1:

Alignment

Principle2:

Impact&TargetSetting

Principle3:

Clients&Customers

Content

Brieflydescribeyourbank’ssustainabilitystrat-egy,andwhichinternational,regionalornationalframeworksandUNSustainableDevelopmentGoalsitaimstoalignwith.Noteanychangesinthereportingyear.

Content

Brieflydescribethebank’smostsignificantimpactareasandthestepstakentoidentify,measureandmanagethem—includingimpactanalysisresults,targetsset(includingsectors,portfoliocoverage,andKPIs),actionstaken,andprogressagainstthetargets.Wheretargetshavebeenset,sharedetailsofthebank’stransition/actionplan,andprogressmade.Explainhowthebankaddressedinterlink-agesbetweenimpactareaswherepossible.

ExampleProgressIndicators

.%ofbank’sportfoliocoveredbytheimpactanalysisandeachsettarget

.UpdatedvaluesofKPIsdefinedbybanktomeasureprogressagainsttargets

Content

Brieflydescribehowthebankworksresponsibly

withclientsandcustomersinrelationtosignificantimpacts,includingproductsandservicesoffered,internalpoliciesandprocessesandengagementtoimplementtargets/actionplans/transitionplanstoencouragesustainablepractices/economic

activities.Noteanychangesinthereportingyear.

ExampleProgressIndicators

.%ofclientsand/orcustomersengagedinkeysectorsinareasofsignificantimpact.

.USDsustainablefinancevolumemobilized

and/orasapercentageoftheglobalorsectorportfolio

Links&references

[Referencestowhereadditionalinformationcanbefoundinexternalreporting.Includelinksandpagenumbers,]

Links&references

[Referencestowhereadditionalinformationcanbefoundinexternalreporting.Includelinksandpagenumbers,]

Links&references

[Referencestowhereadditionalinformationcanbefoundinexternalreporting.Includelinksandpagenumbers,]

ResponsibleBankingProgressStatement5

Contents

|Summarytemplate

Principle4:

Stakeholders

Principle5:

Governance&Culture

Principle6:

Transparency&Accountability

Content

Brieflydescribehowthebankconsults,engagesandcollaborates/partnerswithrelevantstakehold-ersforthepurposeofimplementingthePrinciples.Thiscouldincludeunderstandingimpacts,settingambitioustargets,advocatingforenablingregu-latory/policyenvironments,andcreatingpartner-shipsthatcontributetoaddressingsignificant

impacts.Noteanychangesinthereportingyear.

Content

Brieflydescribethekeygovernancestructures

inplace(BoardandExecutivelevel)andrelated

accountabilitymechanismstoimplementthe

Principles.Thiscouldincludehowgovernance

supportsyourbank’smanagementofsignificantimpactsandrisks,includingtargetimplementa-tionandmonitoringofaction/transitionplans.Inaddition,brieflydescribehowacultureofrespon-siblebankingisdriveninternally(e.g.viaemployeelearning&development).Noteanychangesor

progressinthereportingperiod.

ExampleProgressIndicators

.Detailsofremunerationpracticeslinkedtosustainabilitytargets.

.%ofemployeestrainedonresponsiblebankingtopics.

Content

Providereferencetoadditionalrelevantreports,ifnotlistedasreferenceswithP1–P5.

Brieflynotewhether/whereassuranceofsustain-abilityinformationhasbeenundertaken(optional).

Links&references

[Referencestowhereadditionalinformationcanbefoundinexternalreporting.Includelinksandpagenumbers,]

Links&references

[Referencestowhereadditionalinformationcanbefoundinexternalreporting.Includelinksandpagenumbers,]

Links&references

[Referencestowhereadditionalinformationcanbefoundinexternalreporting.Includelinksandpagenumbers,]

ResponsibleBankingProgressStatement6

Contents

|Summarytemplate

Supplementstemplate

Principle1:

Alignment

Wewillalignourbusinessstrategytobeconsistentwithandcontributetoindividuals’needsandsociety’sgoals,asexpressedintheSustainableDevelopmentGoals,theParisClimateAgreementandrelevantnationalandregionalframeworks.

Businessmodel

Describe(high-level)yourbank’sbusinessmodel,includingthemainbusinesslines,customersegmentsserved,typesofproductsandservicesprovided,themainsectorsandtypesof

activitiesacrossthemaingeographiesinwhichyourbankoperatesorprovidesproductsandservices.Pleasealsoquantifytheinformationbydisclosinge.g.thedistributionofyourbank’sportfolio(%)intermsofgeographies,businessareasorbydisclosingthenumberofcustomersandclientsserved.

Links&references

Response

Strategyalignment

Pleasedescribehowyourbankhasalignedand/orisplanningtoalignitsstrategytobeconsistent

withtheSustainableDevelopmentGoals(SDGs),theParisClimateAgreement,andother

internationalframeworkssuchastheKunming-MontrealGlobalBiodiversityFramework(GBF),theUnitedNationsGuidingPrinciplesonBusinessandHumanRight(UNGPs),theforthcominginstrumentonplasticpollutionetc.

Includeanyothernationaland/orregionalframeworksthatyourbankhasastrategytoalignwithwhererelevant.

Links&references

Response

ResponsibleBankingProgressStatement7

Contents

|Supplementstemplate

Principle2:

Impact&TargetSetting

Wewillcontinuouslyincreaseourpositiveimpactswhilereducingthenegativeimpactson,and

managingtherisksto,peopleandenvironmentresultingfromouractivities,productsandservices.Tothisend,wewillsetandpublishtargetswherewecanhavethemostsignificantimpacts.

ImpactAnalysis

Showhowyourbankhasidentified,prioritizedandmeasuredthemostsignificantimpacts

associatedwithitsportfolio(bothpositiveandnegative).Determinethepriorityareasfortarget-setting.Includedetailsregarding:Scope,PortfolioComposition,Context,andPerformance

Measurement.

Theimpactanalysisshouldincludeassessmentoftherelevanceofthefourprioritieslaidoutin

LeadingtheWaytoaSustainableFuture:PrioritiesforaGlobalResponsibleBankingSector,

aspartofitsinitialorongoingimpactanalysis.

Links&references

Response

Targets,TargetImplementation,andActionPlans/Transitionplans

ShowthatyourbankhassetandpublishedaminimumoftwoSMARTtargetswhichaddressat

leasttwodifferentareasofmostsignificantimpactthatyourbankidentifiedinitsimpactanalysis.Oncetargetsareset,explaintheactionstakenandprogressmade.Includedetailsregarding:

Alignment,Baselines,Targets,TargetImplementation&Monitoring(andKPIs),ActionPlans/TransitionplansandMilestones.

Banksareencouragedtodiscloseinformationregardingactionstheyaretakinginfourprioritieslaidoutin

LeadingtheWaytoaSustainableFuture:PrioritiesforaGlobalResponsibleBanking

Sector(2024).

Links&references

Response

ResponsibleBankingProgressStatement8

Contents

|Supplementstemplate

Principle3:

Clients&Customers

Wewillworkresponsiblywithourclientsandourcustomerstoencouragesustainablepracticesandenableeconomicactivitiesthatcreatesharedprosperityforcurrentandfuturegenerations.

ClientandCustomerengagement

Describehowyourbankhasworkedwithand/orisplanningtoworkwithitsclientsandcustomerstoencouragesustainablepracticesandenablesustainableeconomicactivities.Itshouldinclude

informationontheclientengagementstrategyincludingbutnotlimitedtotheimpactareas

identified/targetsset,awarenessraisingactivitieswithclientsandcustomers,relevantpoliciesandprocesses,actionsplanned/implementedtosupportclients’transition,selectedindicatorsonclientengagementand,wherepossible,theimpactsachieved.

Links&references

Response

Businessopportunities

Describewhatstrategicbusinessopportunitiesinrelationtotheincreaseofpositiveandthe

reductionofnegativeimpactsyourbankhasidentifiedand/orhowyourbankhasdevelopedtheseinthereportingperiod.Provideinformationonsustainability-relatedproductsandservicesand

frameworksinplacethatsupportthetransitionneedsofclients,sizeofthesustainablefinance

portfolioinUSDorlocalcurrencyand/orasa%ofyourbank’sportfolio,*andwhichSDGsorimpactareasyoubankisstrivingtomakeapositiveimpacton(e.g.greenmortgages—climate,social,

sustainabilitybonds—financialinclusion,etc.).

*Provideinformationonthesustainablefinanceframeworks/standards/taxonomiesusedtolabelsustainablefinancevolumes

Links&references

Response

ResponsibleBankingProgressStatement9

Contents

|Supplementstemplate

Principle4:

Stakeholders

Wewillproactivelyandresponsiblyconsult,engageandpartnerwithrelevantstakeholderstoachievesociety’sgoals.

Stakeholderidentificationandconsultation

Describewhichstakeholders(orgroups/typesofstakeholders)yourbankhasidentified,consulted,engaged,collaboratedorpartneredwithforthepurposeofimplementingthePrinciplesand

improvingyourbank’simpacts.Thisshouldincludeahigh-leveloverviewofthebank’sengagementstrategyfollowingcriteriaforeffectiveengagementandadvocacy,howyourbankhasidentified

relevantstakeholders,whatissueswereaddressed/resultsachievedandhowtheyfedintotheactionplanningprocess.

Links&references

Response

Principle5:

Governance&Culture

WewillimplementourcommitmenttothesePrinciplesthrougheffectivegovernanceandacultureofresponsiblebanking.

GovernanceStructureforImplementationofthePrinciples

Describetherelevantgovernancestructures,policiesandproceduresyourbankhasinplace/is

planningtoputinplacetomanagesignificantpositiveandnegative(potential)impacts(includingaccountabilityattheexecutiveleadershiplevel,clearlydefinedrolesandresponsibilitiesfor

sustainabilitymattersininternalprocesses,etc.)andsupporttheeffectiveimplementationofthePrinciples.

Links&references

Response

ResponsibleBankingProgressStatement10

Contents

|Supplementstemplate

Promotingacultureofresponsiblebanking:

Describetheinitiativesandmeasuresofyourbanktofosteracultureofresponsiblebanking

amongitsemployees(e.g.,capacitybuilding,learning&development,sustainabilitytrainingfor

relevantteams,inclusioninremunerationstructuresandperformancemanagementandleadershipcommunication,amongstothers).

Links&references

Response

Riskandduediligenceprocessesandpolicies

Describewhatprocessesyourbankhasinstalledtoidentifyandmanageenvironmentalandsocialrisksassociatedwithyourbank’sportfolio.Thiscanincludeaspectssuchasidentificationof

significant/salientrisks,duediligenceprocesses,environmentalandsocialrisksmitigationand

definitionofactionplans,monitoringandreportingonrisksandanyexistinggrievancemechanism,aswellasthegovernancestructuresyourbankhasinplacetooverseetheserisks.

Links&references

Response

Principle6:

Transparency&Accountability

WewillperiodicallyreviewourindividualandcollectiveimplementationofthesePrinciplesandbetransparentaboutandaccountableforourpositiveandnegativeimpactsandourcontributiontosociety’sgoals.

TheinformationprovidedintheResponsibleBankingProgressStatementissufficient.Ifthird-partyassurancehasbeenundertaken,providedetailsonthescopeofassuranceandthereference/linktotheIndependent(Limited)AssuranceReport

ResponsibleBankingProgressStatement11

Contents

|Supplementstemplate

Technicalnotes

ResponsibleBankingProgressStatement12

Contents

|Technicalnotes

ThefollowingincludestechnicalnotesforsubmissionoftheResponsibleBankingProg-ressStatement.

PurposeoftheResponsibleBankingProgressStatement

ThepurposeoftheResponsibleBankingProgressStatementistoassistsignatoriesinmaintainingtransparencyandaccountabilitybydisclosingtheirprogressonimplement-ingthePrinciplesandshowcasingtheirresponsiblebankingactionsinashort,conciseandsuccinctway.

BanksalsobenefitfromanannualfeedbackandsupportmeetingwiththeUNEPFISecretariat.Thedisclosedinformationisthebasisfortheindividualreviewofeachbank’sprogressandthetailoredguidanceonhoweverybankcanadvanceinimple-mentingthePrinciples.

Lastly,thedisclosedinformationisusedasthebasisforreviewingtheprogressjointlymadebythePRBSignatorygroup.

Timelineforreporting

SignatoriesneedtobetransparentabouttheirimplementationofthePrinciplesonanannualbasis.

ThefirstResponsibleBankingProgressStatementistobepublishedwithin18monthsofsigningthePrinciples,togivethebankflexibilitytoalignthisprogressreportwithitsreportingcycle.Publishingthefirstprogressstatementatanypointearlierthan18monthsaftersigningthePrinciplesisthereforeanoption.

AfterthefirstpublicationoftheResponsibleBankingProgressStatement,subsequentreportsaretobepublishedannuallythereafter,i.e.within12monthsatthelatestaftertheinitialResponsibleBankingProgressStatementwaspublished.

Whereabankhasnotsubmitteditsreportwithin3monthsofitsreportingdeadlineandhasnotengagedwiththeUNEPFISecretariatonthereasonforlatesubmission,itcanbedeclaredan‘InactiveSignatory’.IfthereportisnotreceivedbytheUNEPFISecretar-iatwithinafurther3months(thereforewithin6monthsofthereportingdeadline),andnoreasonableexplanationisprovidedforthelatereporting,thebankcanberemovedfromthelistofPRBsignatories.Ifthebankforeseestheneedtoadjustitsreportingtimeline,itshouldcontacttheUNEPFISecretariat(prbreporting@).

Tosupportsignatoriesindeliveringtheirreportingontime,theUNEPFISecretariatwill: