本文件为各组织在融资活动中应用总体可持续性原则、实践和术语提供了指导。 它从组织及其利益相关者的角度阐述了什么是重要的。 本文件适用于活跃在金融部门的所有组织，包括但不限于直接贷款人和投资者、资产管理人和服务提供商。 除金融机构和中介机构外，本文件还可供金融部门的其他各方使用，如可持续金融的提供者或接受者、政府组织、公共和私营部门机构、商业实体、行业协会、金融市场监管机构以及监督和控制机构。

This document gives guidance to organizations on the application of overarching sustainability principles, practices and terminology for financing activities. It addresses what is material from the perspective of the organization and of its stakeholders. This document is applicable to all organizations active in the financial sector, including, but not limited to, direct lenders and investors, asset managers and service providers. Beyond financial institutions and intermediaries, this document can be used by other parties in the financial sector such as providers or recipients of sustainable finance, governmental organizations, public and private sector institutions, business entities, industry associations, financial market regulators, and supervisory and control bodies.