目前国际上常见的通用标准有以下几个：

 

UN SDGs 联合国可持续发展目标

UN SDGs是指United Nations Sustainable Development Goals（可持续发展目标）。

 

 

 

UN PRI 联合国责任投资原则

 

PRI将责任投资定义为：将环境、社会和治理（ESG）因素纳入投资决策和积极所有权的

投资策略和实践。

 

考虑ESG问题的投资方法非常之多，与之对应的术语也极其多——例如可持续投资、道德

投资和影响力投资。大多数术语都没有正式定义，且经常被交叉使用。理解责任投资的

适用范围比这些概念更为广泛的关键在于：只关注财务绩效的投资者，以及那些试图在金

融风险/机遇与现实世界成果之间搭建桥梁的投资者，也可以开展责任投资，而其他许多

概念将道德或伦理目标作为投资首要目的。

 

PRI即Principles for Responsible Investment

 

The Principles for Responsible Investment were developed by an international group of institutional investors reflecting the increasing relevance of environmental, social and corporate governance issues to investment practices. The process was convened by the United Nations Secretary-General.

 

In signing the Principles, we as investors publicly commit to adopt and implement them, where consistent with our fiduciary responsibilities. We also commit to evaluate the effectiveness and improve the content of the Principles over time. We believe this will improve our ability to meet commitments to beneficiaries as well as better align our investment activities with the broader interests of society.

 

碳信息披露项目（CDP）的环境信息披露

 

The CDP (formerly the Carbon Disclosure Project) is an international non-profit organisation based in the United Kingdom, Japan, India, China, Germany and the United States of America that helps companies and cities disclose their environmental impact. It aims to make environmental reporting and risk management a business norm, driving disclosure, insight, and action towards a sustainable economy. In 2021, over 14,000 organizations disclosed their environmental information through CDP.

CDP（前身为碳排放项目（Carbon Disclosure Project））是一个国际非营利组织，总部设在英国、日本、印度、中国、德国和美国，帮助公司和城市披露其环境影响。它的目标是使环境报告和风险管理成为商业规范，推动披露、洞察和行动，实现可持续经济。2021年，超过14000个组织通过CDP披露其环境信息。

 

GRI Standards：全球报告倡议组织（GRI）的GRI标准

 

The Global Reporting Initiative (known as GRI) is an international independent standards organization that helps businesses, governments and other organizations understand and communicate their impacts on issues such as climate change, human rights and corruption. GRI provides the world's most widely used sustainability reporting standards (the GRI Standards)

全球报告倡议组织（简称GRI）是一个独立的国际标准组织，帮助企业、政府和其他组织了解和沟通他们对气候变化、人权和腐败等问题的影响。GRI提供世界上最广泛使用的可持续发展报告标准（GRI标准）。

 

气候披露标准委员会（CDSB）的披露框架

 

The Climate Disclosure Standards Board (CDSB) is a non-profit organization working to provide material information for investors and financial markets through the integration of climate change-related information into mainstream financial reporting. CDSB operates on the premise that investors and financial institutions can make better and informed decisions if companies are open, transparent and analyse the risks and opportunities associated with climate change-related information. To this end, CDSB acts as a forum for collaboration on how existing standards and practices can be used to link financial and climate change-related information using its Framework for reporting environmental information, natural capital and associated business impacts.

气候披露标准委员会（CDSB）是一个非营利组织，致力于通过将气候变化相关信息纳入主流财务报告，为投资者和金融市场提供重要信息。CDSB运作的前提是，如果公司公开、透明并分析与气候变化相关信息的风险和机会，投资者和金融机构可以做出更好的知情决定。为此，CDSB作为一个合作论坛，探讨如何利用其环境信息、自然资本和相关商业影响的报告框架，将现有的标准和实践与财务和气候变化相关信息联系起来。

 

 

SASB: 可持续发展会计准则委员会（SASB）的可持续会计准则

 

The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers to develop sustainability accounting standards. Investors, lenders, insurance underwriters, and other providers of financial capital are increasingly attuned to the impact of environmental, social, and governance (ESG) factors on the financial performance of companies, driving the need for standardized reporting of ESG data. Just as the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have established International Financial Reporting Standards and Generally Accepted Accounting Principles (GAAP), respectively, which are currently used in the financial statements, SASB's stated mission “is to establish industry-specific disclosure standards across ESG topics that facilitate communication between companies and investors about financially material, decision-useful information. Such information should be relevant, reliable and comparable across companies on a global basis.”

可持续发展会计准则委员会（SASB）是一个非营利组织，由Jean Rogers于2011年成立，旨在制定可持续发展会计准则。投资者、贷款人、保险承销商和其他金融资本的提供者越来越关注环境、社会和治理（ESG）因素对公司财务业绩的影响，从而推动了对ESG数据标准化报告的需求。正如国际会计准则委员会（IASB）和财务会计准则委员会（FASB）分别制定了国际财务报告准则和公认会计原则（GAAP），目前在财务报表中使用，SASB的明确使命是 "建立跨ESG主题的特定行业披露标准，促进公司和投资者之间关于财务重大、决策有用的信息沟通。这些信息应该是相关的、可靠的，并且可以在全球范围内对各公司进行比较"。

 

 

金融稳定理事会（FSB）的气候相关财务信息披露工作组（TCFD）建议

  

The Financial Stability Board (FSB) is an international body that monitors and makes recommendations about the global financial system. It was established after the G20 London summit in April 2009 as a successor to the Financial Stability Forum (FSF). The Board includes all G20 major economies, FSF members, and the European Commission. Hosted and funded by the Bank for International Settlements, the board is based in Basel, Switzerland, and is established as a not-for-profit association under Swiss law.

金融稳定委员会（FSB）是一个国际机构，负责监测和提出有关全球金融体系的建议。它是在2009年4月G20伦敦峰会后成立的，作为金融稳定论坛（FSF）的继承者。董事会包括所有G20主要经济体、FSF成员和欧盟委员会。该委员会由国际清算银行主持和资助，总部设在瑞士巴塞尔，并根据瑞士法律作为一个非营利性协会成立。

 

经济合作与发展组织（OECD）的跨国企业准则

 

The Organisation for Economic Co-operation and Development (OECD; French: Organisation de coopération et de développement économiques, OCDE) is an intergovernmental organisation with 38 member countries, founded in 1961 to stimulate economic progress and world trade. It is a forum whose member countries describe themselves as committed to democracy and the market economy, providing a platform to compare policy experiences, seek answers to common problems, identify good practices, and coordinate domestic and international policies of its members.

经济合作与发展组织（OECD；法语。经济合作与发展组织（OECD；法语：Organisation de coopération et de développement économiques, OCDE）是一个拥有38个成员国的政府间组织，成立于1961年，旨在刺激经济进步和世界贸易。它是一个论坛，其成员国自称致力于民主和市场经济，提供一个平台来比较政策经验，寻求共同问题的答案，确定良好做法，并协调其成员的国内和国际政策。