摘要
21世纪以来，人类面临的环境问题日益严峻，大量的碳排放使得全球气候变化异常。
为了解决全球气候变化与环境问题，2020年中国在参加国际会议时明确表示将于2030年
实现碳达峰，2060年实现碳中和的构想。中国政府在国际大会上作出承诺以后，在国内
2021年的工作报告中也提出了加速绿色发展方式转变、确保生态环境高水平保护与高质
量协调发展的战略。在新的历史时期，为了应对新的挑战，为了控制温室气体的排放量，
开展一场重要的金融运动。在参与全国碳市场、帮助控排企业实现碳资产价值的过程中，
商业银行也承担低碳发展的重要作用。基于此背景，本文以江苏银行碳金融业务的发展为
例，探讨江苏银行碳金融业务的现状及存在的问题，以期为我国其他城市商业银行开展碳
金融业务提供一定的参考价值。
本论文按照理论阐释、案例分析、意见建议的逻辑展开，研究内容包括以下几部分：
一是理论阐述，首先对碳金融的定义进行界定，并介绍与碳金融有关的理论，而后对国内
外碳金融业务的发展情况进行论述。
二是案例分析，将江苏银行碳金融业务的组织架构、发展规模、产品体系、信息披露
情况与同行业银行碳金融发展状况进行分析对比，发现江苏银行在发展过程中虽然有一些
值得借鉴的做法，但仍存在一些问题。由于江苏银行碳金融体系不健全、组织体系尚未完
善、碳金融业务信息不透明等问题的存在，所以江苏银行目前碳金融业务仍处于起步阶段，
还有极大的发展潜力和进步空间。
三是意见建议，根据江苏银行发展碳金融业务上的不足，同时参考同行业银行发展碳
金融业务的先进经验，提出今后江苏银行碳金融业务的发展建议：学习先进的经营理念，
如采纳国际准则，为我国其他城市商业银行更好的发展碳金融业务提供借鉴作用。
关键词：
江苏银行；碳金融；商业银行
I

Abstract
Since the 21st century,Human beings now face increasingly tough environmental problems.
A large quantity of carbon emission leads to an abnormal change of global climate.For tackling
global climate change and environmental problems, China indicated in international conferences
in 2020 that it will reach carbon peak in 2030 and become carbon neutral in 2060. After the
commitment made at the international conference, the Chinese government also put forward the
strategy of accelerating the transformation of green development mode and ensuring the
coordinated development of high-level protection of ecological environment and high-quality
development in its domestic work report for 2021. In the new historical period, in order to meet
new challenges and control greenhouse gas emissions, an important financial movement is
carried out. In the process of participating in the national carbon market and helping emission
control enterprises realize the value of carbon assets, commercial banks also play an important
role in low-carbon development. Based on this background, taking the development of carbon
finance business of Bank of Jiangsu as an example, this paper discusses the current situation and
existing problems of carbon finance business of Bank of Jiangsu, in order to provide some
reference value for other urban commercial banks in China to carry out carbon finance business.
This paper is carried out according to the logic of theoretical interpretation, case analysis
and opinions and suggestions. The research content includes the following parts: first,
theoretical elaboration.To begin with we formulate the definition of carbon finance and
introduce the theory related to carbon finance and then we discuss the development of carbon
finance business at home and abroad. The second is case analysis, which analyzes and compares
the organizational structure, development scale, product system and information disclosure of
carbon finance business of Bank of Jiangsu with the development of carbon finance of banks in
the same industry. It is found that although Bank of Jiangsu has some practices worthy of
reference in the development process, there are still some problems. Due to the imperfect carbon
finance system, imperfect organizational system and opaque information of carbon finance
business of Bank of Jiangsu, the carbon finance business of Bank of Jiangsu has been in the
primary stage of development, with great development potential and room for progress.
Third, opinions and suggestions: according to the shortcomings of Bank of Jiangsu in
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