1、 1 2022 G2 0 S U S T A IN A B LE FIN A N C E R E P OR T Sustainable Finance Working Group G 2 0 S U S T A I N A B L E F I N A N C E W O R K I N G G R O U P 2022 G20 SUST AINABLE FINANCE REPORT 2 2022 G2 0 S U S T A IN A B LE FIN A N C E R E P OR T Sustainable Finance Working Group TABLE OF CONTENT E

2、xecutive Summary-4 Developing a Framework for Transition Finance.4 Improving the Credibility of Private Sector Financial Institution Commitments.9 Scaling up Sustainable Finance Instruments with a Focus on Improving Accessibility and Affordability.15 Reporting on progress on the G20 Sustainable Fina

3、nce Roadmap&2021 recommendations.23 Discussing policy levers that incentivize financing and investment to support the transition.25 Chapter I-Developing a Framework for Transition Finance-26 Pillar 1.Identification of Transitional Activities and Investments.28 Pillar 2.Reporting of Information on Tr

4、ansition Activities and Investments 31 Pillar 3.Transition-Related Financial Instruments.33 Pillar 4.Designing Policy Measures.34 Pillar 5.Assessing and Mitigating Negative Social and Economic Impact of Transition activities and Investments.37 Chapter II-Improving the Credibility of Private Sector F

5、inancial Institution Commitments-41 1.Background.41 2.Review of market practices on climate commitments.43 3.Capacity constraints and challenges.45 4.Recommendations to enhance commitment credibility.47 5.Recommendations to progressively enhance accountability of financial institutions that have mad

6、e voluntary commitments.50 3 2022 G2 0 S U S T A IN A B LE FIN A N C E R E P OR T Sustainable Finance Working Group Chapter III-Scaling up Sustainable Finance Instruments with a Focus on Improving Accessibility and Affordability-54 1.Background.54 2.Barriers and Challenges.55 3.Emerging options for