专访ISSB理事Ndidi Nnoli-Edozien：全球新兴市场的深度参与，对ISSB准则不可或缺

Core Viewpoint - The ISSB sustainable disclosure standards are essential for promoting green transformation in emerging markets, but effective implementation requires a combination of disclosure, actual actions, and accountability [1][3]. Group 1: Challenges in Emerging Markets - Emerging markets face challenges such as unreliable sustainable data, insufficient regulatory enforcement, and low awareness of sustainability issues, making it difficult for companies to adopt ISSB standards [2]. - The ISSB recognizes these challenges and emphasizes a proportionality principle, allowing companies to start with basic disclosures and gradually enhance their capabilities over time [2]. Group 2: Importance of Actionable Disclosure - Sustainable financial information disclosure is crucial but must be coupled with actual actions and accountability to drive real change [3]. - The ISSB standards focus on governance, strategy, risk and opportunity management, and targets and metrics, aiming to provide investors with decision-useful information [3][5]. Group 3: Long-term Investment in Green Infrastructure - Directing capital towards long-term green infrastructure is vital, especially in emerging markets where investors face inconsistent incentives and regulatory uncertainties [6]. - The ISSB requires companies to disclose not only short-term financial conditions but also how they create long-term value in a climate-constrained world [6]. Group 4: Differentiation for Chinese Solar Companies - Chinese solar companies can leverage ISSB standards as a competitive advantage by proactively disclosing sustainable practices, thereby establishing themselves as industry leaders [7]. - Companies that excel in sustainable disclosure are more likely to attract sustainability-sensitive investors and access high-end export markets [7]. Group 5: Sino-African Cooperation in Clean Energy - There are several landmark projects in Sino-African clean energy cooperation, such as solar and hydroelectric projects, showcasing the potential for collaboration in green sectors [8]. - Future opportunities include joint projects in battery storage, off-grid solar, and smart agriculture technology transfer, which can benefit from ISSB standards to enhance transparency and attract international funding [8]. Group 6: Leveraging Cultural Heritage for Sustainability - Chengdu's unique ecological philosophy can be integrated into modern urban planning to promote sustainable development [9]. - By following ISSB standards, Chengdu companies can demonstrate how their natural cultural assets enhance long-term resilience and value, potentially setting a benchmark in the global green economy [9].