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可持续信披比例显著提升,下一步如何降本增效?
Di Yi Cai Jing·2025-06-20 11:19

Core Insights - China is enhancing global sustainable information disclosure through improved mechanisms and increased participation from institutions and enterprises [1][2] - The Ministry of Finance is actively involved in developing sustainable disclosure standards that align with international guidelines while reflecting China's unique context [1][3] - The ISSB chairman supports China's efforts in establishing unified sustainable disclosure standards based on ISSB guidelines, highlighting China's commitment to improving climate-related financial information quality [1][2] Group 1: Sustainable Disclosure Standards - The Ministry of Finance and the Ministry of Ecology and Environment released the first specific guideline on climate-related disclosures, marking a significant step in global climate governance [1][2] - The disclosure rate of mandatory reporting entities has increased from 88.59% in 2022 to 94.42% in 2024, indicating a shift towards balancing cost, quality, and effectiveness in sustainable information disclosure [1][2] Group 2: Financial Sector Initiatives - Major commercial banks and financial institutions in China are actively publishing environmental information disclosure reports, with banks showing higher quality and quantity in disclosures compared to non-bank financial institutions [2][3] - The People's Bank of China is revising sustainable disclosure guidelines to enhance comparability and interoperability with international standards, aiming to reduce compliance costs for enterprises [2][3] Group 3: Technological Integration - Chinese enterprises are leveraging big data and artificial intelligence to lower the costs of sustainable information disclosure, with some even automating report generation [4] - The integration of sustainable disclosure with incentives such as bonds and favorable loan rates is accelerating the process and creating a collaborative ecosystem [4]