关联互通，创见不同：全球银行业可持续披露观察（上）

Core Insights - The importance of providing interconnected and focused statements in sustainable disclosures is increasing as banks expand their sustainability-related disclosures [3][5][29] - Understanding and comparing banks' ESG performance is becoming a challenge due to the richness of disclosed sustainable information [3][5] - The study covers 33 major global banks and analyzes their climate and sustainability-related disclosures for the 2024 reporting cycle [1][5] Disclosure Timeliness - 73% of major global banks published their annual and sustainability reports simultaneously in 2023, up from 43% in the previous year [6] - All 20 domestic systemically important banks in China have achieved synchronized publication of sustainability-related reports with their annual reports [6] Disclosure Content - Banks are focusing their disclosures on climate change, customer, and employee-related themes, which have clearer requirements and more complete data [3][6] - There is a lack of detailed disclosures on biodiversity and other themes, often due to limited data availability or perceived lower importance [3][6][26] Reporting Standards and Frameworks - Many global banks are adopting various reporting standards and frameworks, with 23% referencing the TNFD framework for nature-related disclosures in 2024 [15][18] - Domestic banks are widely referencing the sustainable disclosure guidelines from major Chinese stock exchanges and the GRI standards [15][18] Importance and Information Reiteration - 27% of global banks reference the EU's Corporate Sustainability Reporting Directive for double materiality analysis, while 55% of domestic banks have conducted such analyses [18][20] - 61% of global banks have restated their previous year's financing emissions data, indicating evolving methodologies [20] Areas for Improvement - Banks need to enhance disclosures on water and marine resources, biodiversity, and tax transparency, as current disclosures are often limited [26][29] - There is a call for banks to actively manage their operations and value chains while aligning business and social value through meaningful sustainability practices [26][29] Future Research Directions - KPMG plans to further analyze eight key sustainable themes under the environmental, social, and governance pillars, including sustainable financing and social impact assessment [27]