北京国际可持续大会举行，加速信息披露基础设施建设

Core Viewpoint - The increasing global focus on Environmental, Social, and Governance (ESG) issues is driving the need for enhanced corporate sustainability information disclosure, with a unified national standard being developed in China [1][2]. Group 1: Sustainable Disclosure Standards - The Ministry of Finance and nine other departments jointly issued the "Corporate Sustainability Disclosure Standards - Basic Standards (Trial)" in December last year, marking the beginning of a unified national sustainable disclosure standard system [2]. - The Ministry of Finance and the Ministry of Ecology and Environment released the "Corporate Sustainability Disclosure Standards No. 1 - Climate (Trial) (Draft for Comments)" in April 2025, indicating solid progress in the construction of the unified disclosure standards [2]. - The goal is to establish a national unified sustainable disclosure standard system by 2030, as stated by the Director of the Accounting Department of the Ministry of Finance, Lin Qiyun [2]. Group 2: International Standards and Cooperation - The International Sustainability Standards Board (ISSB) provides transparent information for investors, helping them identify risks and opportunities across time dimensions in rapidly changing markets [2]. - The ISSB Chairman, Emmanuel Faber, supports China's development of national unified sustainable disclosure standards based on ISSB guidelines, highlighting China's commitment to improving the quality and transparency of climate-related financial information [2]. - Currently, 36 countries and regions have adopted or are in the process of incorporating ISSB standards into their regulatory or legal frameworks, representing 60% of global GDP and greenhouse gas emissions, and 80% of the global capital market value excluding the United States [3]. Group 3: Implications for Chinese Enterprises - Unified and comparable sustainability information disclosure is seen as a cornerstone for the long-term stable development of global capital markets [3]. - The adoption of ISSB standards by Chinese stakeholders is expected to enhance the international competitiveness and financing capabilities of Chinese enterprises [3]. - This shift is anticipated to effectively guide capital towards supporting green and low-carbon sectors, providing financial support for achieving carbon neutrality goals [3].