Group 1 - The financial industry is accelerating the transition to a green low-carbon economy through deepening green finance, influenced by global climate governance and China's high-quality economic development [1] - The introduction of the "Guidelines for Sustainable Development Reports of Listed Companies" marks a significant change in the A-share market, transitioning to a new phase of "mandatory and voluntary disclosure" [1] - The guidelines will be implemented starting January 2025, requiring companies to disclose their 2025 sustainable development reports by April 30, 2026, with transitional arrangements to ease the pressure on businesses [1] Group 2 - The Ministry of Finance and the Ministry of Ecology and Environment will release the "Corporate Sustainable Disclosure Standards No. 1 - Climate (Trial) (Draft for Comments)" in April 2025, which includes six chapters and 47 articles covering governance, strategy, risk management, and more [2] - The new standards will require companies to disclose climate-related risks and opportunities, financial impact analysis, greenhouse gas emissions accounting, and carbon reduction targets, providing important guidance for high-quality information disclosure [2] - Listed banks will need to restructure their ESG reporting framework to ensure compliance with regulatory standards as the mandatory disclosure deadline approaches [2] Group 3 - The new disclosure requirements may pose challenges for some small and medium-sized banks due to potential historical data gaps or insufficient system support [3] - The report suggests that listed banks should integrate sustainable development concepts into strategic planning and governance structures, shifting ESG risk management from a supplementary role to a core decision-making factor [3] - Banks are encouraged to establish a regular climate risk stress testing mechanism, with major banks already conducting such tests under the guidance of the central bank, expanding from credit risk to liquidity and reputational risks [3]
应对可持续信息披露新规 金融业加快开展气候风险压力测试
Zhong Guo Jing Ying Bao·2025-05-15 01:37