上市银行密集披露期来临，可持续信息披露面临哪些挑战？

Core Insights - The article emphasizes the importance of policy guidance and the introduction of third-party forces to promote the standardized development of ESG information disclosure in China [1][4] Group 1: Current State of ESG Disclosure - In 2024, over half of the 58 Chinese banks listed on A-shares and H-shares disclosed their sustainable development reports, indicating a growing trend in ESG reporting [1] - The ESG reports from commercial banks are becoming more diverse, but there is an urgent need for improved standardization and normalization [1][3] - Challenges faced by commercial banks include carbon emission accounting, multi-regulatory oversight, lack of unified standards, low corporate cooperation, and insufficient data reliability [1][2] Group 2: Challenges in ESG Understanding and Standards - There is a cognitive bias regarding ESG, where many focus on economic returns rather than its role in promoting sustainable economic and social development [2] - The lack of a unified ESG accounting and disclosure standard leads to inconsistencies in information disclosure among different enterprises, complicating investor decision-making and regulatory assessments [2][3] Group 3: Policy and Third-Party Support - The 20th anniversary of the "Two Mountains" theory provides a strong backdrop for banks to advance ESG information disclosure [3][4] - Policy guidance is essential for transitioning from semi-mandatory to mandatory disclosure requirements [4] - Third-party technical support is crucial for smaller banks facing high costs and resource limitations in carbon measurement and other specialized tasks [4] Group 4: Practical Implementation and Value Creation - Banks need to convert abstract non-financial information into internal credit indicators and risk assessment models to integrate ESG into their business operations [5] - There is a need to balance proactive and reactive disclosure, improve the normative aspects of information disclosure, and ensure comprehensive and deep reporting [5]