绿色银行评价基础及未来绿色信贷发展重点

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近期,在原中国银监会的指导下,中国银行业协会公布了《中国银行业绿色银行评价实施方案(试行)》(以下简称“实施方案”),根据规定,各家银行自评价报告材料提交后,银监会将把材料转发中国银行业协会。中国银行业协会组织绿色银行评价工作组开展评价复核,提出初步评价结论,并报经绿色银行评价专家组审核确定。实施方案的出台,预示着中国绿色银行评价的开启,如何评价各家银行绿色金融的实践、措施和成果,将有了统一的规范和标准。预计第一次绿色银行评价工作将于年内开展。

绿色银行评价结果的应用意义重大。根据实施方案,评价结果将提交中国银监会用于银行业非现场监管、监管评级等参考使用,提交联合发布《关于构建绿色金融体系的指导意见》的七部委作为相关工作开展的依据和参考。可以预见,评价结果一方面会纳入到银监会对银行的监管评级体系中,另一方面也有利于人民银行将银行的绿色信贷纳入MPA等其他监管体系中。未来,对地方和区域性中小银行展开评价后,也有利于地方将评价结果应用到地方出台的绿色信贷激励约束政策中。

实施方案规定了绿色银行的评价范围:先期为开展原银监会年度绿色信贷业务自评价工作的开发性金融机构、各政策性银行、国有大型银行、股份制商业银行、邮储银行,共计21家主要的全国性银行;在21家银行评价的基础上,以后将逐步扩展到中小商业银行。

 

一、开展绿色银行评价的基础及评价逻辑

当前开展的绿色银行评价工作,有着坚实的政策基础。实施方案的重要基础,是以《绿色信贷指引》为核心、以绿色信贷统计制度和绿色信贷实施情况关键评价指标为两大基石的中国绿色信贷框架制度体系;其中更为直接的基础,是绿色信贷实施情况关键评价指标——各银行绿色信贷关键评价指标的结果直接决定了该行最终绿色评价级别的高低。

两个文件完整定义了绿色信贷关键评价指标的内容:2014年,原银监会下发《绿色信贷实施情况关键评价指标》(以下简称“绿色信贷KPI”),以及2015年原银监会下发《中国银监会办公厅关于下发绿色信贷实施情况自评价两个模板的通知》(以下简称“模板通知”)。绿色信贷KPI主要围绕绿色信贷的三大支柱来开展对银行的绿色信贷评价:一是支持绿色、低碳、循环经济;二是加强环境和社会风险管理;三是提升自身环境和社会表现,设计了定性指标和定量指标。为了便于评价的可操作性,银监会又将KPI指标进一步细化,制定了模板通知,包括详细的“绿色信贷实施情况自评价报告模板”和“绿色信贷实施情况关键指标填报模板”。各家银行绿色信贷自评价报告和关键指标评价(定性评价和定量评价)共涉及99个项指标(82个定性指标,17个定量指标),涉及300多个细分指标,是一项非常系统性、全面的评价工作。此项工作要求严格,原银监会要求每个指标进行评价的时候,均需要提供支持证据,支持证据类型要求是银行的文件、规章制度、报告、会议纪要等。

银监会在2015-2017年先后三次开展了全国主要21家银行的绿色信贷自评价工作。完善、严格的评价机制和连续三年绿色信贷自评价的实际经验成为了银行业协会开展绿色银行评价的坚实基础。

开展绿色评价的主要逻辑:在绿色信贷KPI指标基础上分设不同权重。此次的绿色评价将绿色信贷KPI的各项指标设置不同的权重,对指标的不同结果又设置了不同的分数,根据最终修正的自评价结果进行评价,进而形成某银行的整体绿色评价的分数。评价结果按照评分结果分为四级,分别为绿色银行业务开展优秀单位、绿色银行业务开展良好单位、绿色银行业务开展合格单位和绿色银行业务开展一般单位。

 

二、开展绿色银行评价的三大意义

绿色银行评价是中国构建绿色金融体系重要的一部分。在七部委发布的《关于构建绿色金融体系的指导意见》中,非常明确地部署了“推动银行业自律组织逐步建立银行绿色评价机制。”此次发布绿色银行评价实施方案是对指导意见的具体落实,按照指导意见的要求,实施方案明确了评价指标设计、评价工作的组织流程及评价结果的合理运用,并会对主要银行先行开展绿色信贷业绩评价,在取得经验的基础上,逐渐将绿色银行评价范围扩大至中小商业银行。

绿色银行评价有助于促进中国银行业绿色信贷的健康、稳步发展。目前,中国在社会融资规模总量中,银行信贷还占据着主要的比重。因此调动中国银行业发展绿色信贷,显得尤为重要。一方面,绿色信贷作为我国绿色金融的重要组成部分,是我国绿色金融中起步最早、规模最大、发展最成熟的部分。原中国银监会这些年来已经建立了以《绿色信贷指引》为核心,以绿色信贷统计制度和考核评价机制为两大基石的绿色信贷政策体系,对中国银行业金融机构开展绿色信贷进行了有效的规范;但目前绿色信贷由于缺乏有效的激励约束机制,银行开展绿色信贷的动力和积极性还存在不足,只有将绿色金融作为重要领域的部分银行有所重视。绿色银行评价实施方案的出台,可以形成对银行开展绿色信贷的有效激励,通过绿色银行评价机制引导金融机构积极开展绿色金融业务,做好环境风险管理,提高自身绿色表现,从而有效促进中国的银行业绿色信贷的健康、稳步发展。

绿色银行评价为地方开展当地绿色银行评价提供重要参考。目前,除了国家出台了《关于印发浙江、广东、新疆、贵州、江西建设绿色金融改革创新试验区总体方案的通知》之外,北京、重庆、青海、甘肃、福建、湖北、贵州等地纷纷出台了本地的绿色金融实施方案或指导意见。在这些地方的绿色金融政策中,银行的绿色信贷都是其最重要的关注点之一,很多地方都制定了针对绿色信贷的约束激励机制,包括:要求银行报送绿色金融年度工作开展情况及绿色信贷情况,建立银行绿色评价机制及评价结果合理运用。此次银行业协会出台的实施方案,为地方开展对当地银行机构的绿色评价工作以及对评价结果进行合理运用提供了重要的参考。各地方监管部门可以在借鉴此评价办法的基础上,结合地方绿色信贷状况和银行情况,制定当地的绿色银行评价办法。通过将每年的绿色银行评价结果,与当地制定的很多激励政策相结合,如财政贴息、挂钩财政存款奖励、风险分担等,实现评价结果的有效、合理运用,从而促进地方绿色金融的稳步发展。

 

三、从绿色银行评价看绿色信贷的未来工作重点

根据此实施方案,对绿色信贷KPI指标设置了不同权重,权重的高低,直接说明了监管机构认为当前和未来一段时间内金融机构在绿色信贷方面需要做好哪些重点工作,必将引导银行在绿色信贷具体工作中将这些指标涉及的领域确定为未来的发展重点。

根据实施中的评价方案规定,定性指标100分,定量指标作为加分项,最多加5分。其中一级指标的权重分别为:组织管理(30%)、政策制度及能力建设(25%)、流程管理(25%)、内控管理与信息披露(15%)、监督检查(5%)。一级指标下有多个二级指标组成,二级指标权重最大的分别为:董事会职责(12分,12%)、高级管理层职责(10分,10%)、归口管理(8分,8%)、制定政策(8分,8%),此4项二级指标占到19个二级指标的权重达到38%,其他二级指标权重依次设置为5%、3%、2%,1%。权重的不同,充分说明了监管机构希望引导银行在发展绿色信贷中,充分重视董事会职责、高级管理层职责,以及银行将绿色信贷进行归口管理,并制定相应绿色信贷政策,这四个方面必将成为银行绿色信贷未来发展的重点工作领域。

董事会和高级管理层需要高度重视绿色信贷。董事会和高级管理层高度重视是绿色信贷推进最为重要的方面。因此评价方案中将这两个二级指标设置了最高的权重,加起来高达22%。银行若想有效做好绿色信贷工作,需要银行机构董事会或理事会确定绿色信贷发展战略,审批高级管理层制定的绿色信贷目标和提交的绿色信贷报告,监督、评估本机构绿色信贷发展战略执行情况。银行机构高级管理层根据董事会或理事会的决定,制定绿色信贷目标,建立机制和流程,明确职责和权限。如绿色金融领域的引领者花旗银行制定了到2023年,向绿色项目提供1000亿美元的绿色投融资计划,国内绿色金融的先行者兴业银行制定了到2020年,绿色金融融资余额达到10000亿的目标。

建立绿色信贷组织构架。绿色信贷KPI指标中要求银行机构高级管理层应明确一名高管人员及牵头管理部门,配备相应资源,组织开展并归口管理绿色信贷各项工作,总行设置绿色信贷牵头管理部门,分行设置区域绿色信贷牵头管理部门。如目前部分商业银行在总行设立了绿色金融部/绿色金融中心,牵头全行的绿色信贷管理,其分行也是设置了区域的绿色金融职能部门。并建议必要时可设立跨部门的绿色信贷委员会,协调相关工作。如兴业银行2009年首家在总行设立了绿色金融专营结构,后升级为总行一级部门绿色金融部,分行也设置了绿色金融部,形成了较为完整的绿色信贷组织架构。

建立绿色信贷激励约束机制。在激励机制方面,银行要为发展绿色信贷配置业务资源(如风险资产、信贷规模、经济资本占用、内部资金转移定价等)、财务资源(绩效奖励、专门的营销费用配置等)和人力资源(建立绿色金融业务团队进行绿色金融产品创新与营销、环境和社会风险管理团队牵头全行的环境和社会风险管理政策与制度,提高自身表现的团队关注银行自身的绿色表现)。在约束机制方面,制定了中长期的绿色信贷指标和年度的绿色信贷指标后,可以将这些绿色信贷指标分解到分行,成为对分行总体KPI考核的重要指标,并与分行高级管理人员的绩效挂钩。

不断完善绿色金融各项政策。一是完善绿色信贷业务的重点方向和重点领域的相关政策。花旗银行千亿的绿色融资计划中,确定了可再生能源、能源效率、绿色建筑、清洁水与水资源保护、可持续交通、清洁技术等六大重点领域,国内的银行可以根据国家和地方的产业结构、未来方向以及自身的客户结构,面向全行发布专门的《年度绿色金融(信贷)行业指引》,包括年度内重点支持的绿色金融领域的重点行业、重点项目,以及相关客户和项目的准入标准和风险管理。

二是完善环境和社会风险管理方面的政策和制度。花旗银行的环境和社会风险政策覆盖了该行所有业务;汇丰银行按照赤道原则的要求进行环境和社会风险管理;兴业银行作为中国首家赤道银行,参考赤道原则建立起了较为完善的环境和社会风险管理体系。建议国内银行可以参照银监会《绿色信贷指引》或是《赤道原则》,制定银行环境和社会风险管理政策、制度,按照客户维度或是项目维度,根据其对环境和社会的影响大小的不同进行分类管理,同时将环境和社会风险管理的内容贯穿到尽职调查、合规审查、授信审批、合同管理、资金拨付等全业务流程中。

三是完善履行社会责任、提升银行环境和社会表现的政策和制度。汇丰银行,通过自身碳足迹的日常管理,成为全球首家实现碳中和的大型银行,并制定了到2030年底前实现100%使用可再生能源电力的目标等一系列体现社会责任的目标和措施;花旗银行也制定了包括全球33%的物业取得LEED认证(绿色建筑认证),温室气体排放量减少35%等一系列的量化目标。建议国内银行的绿色表现除了一些绿色办公、绿色公益的活动外,制定一些明确的量化目标和有效措施。

四是强化绿色金融配套扶持政策,切实提升银行机构积极性。除了银行内部需要完善相关政策和制度外,监管机构的支持和引导同样至关重要。绿色金融以支持绿色发展转型为目标,因而能够带来环境改善、资源节约等公共效益,但外部性内部化的困难导致市场主体发展动力不足。目前,国内推动绿色金融发展的手段依然以财税干预等为主,较难形成市场内在可持续的发展动力。探索对绿色金融的定向降准、降低绿色融资的风险资本占用,以及提升绿色债权的受偿序列,有助于提升绿色资产的吸引力,激发银行机构自身发展绿色金融的积极性。

来源:《中国银行业》2018年第6期

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