国际可持续准则理事会（ISSB）张政伟：可持续信息披露领域面临成本高、可比性差等问题，ISSB统一准则破局

Core Insights - The 2025 Sustainable Global Leaders Conference is being held from October 16 to 18 in Shanghai, focusing on sustainable development and governance [1][4] - Zhang Zhengwei, a key figure from the International Sustainability Standards Board (ISSB), highlighted three major issues in global sustainability information disclosure: lack of standards, high compliance costs, and poor comparability of information [3][4] Group 1: Issues in Sustainability Disclosure - The fragmentation of standards leads to confusion, with various frameworks like GRI and CDP lacking effective coordination, resulting in a "multi-standard" chaos [3] - High compliance costs arise from the need for companies to adapt to different regulatory requirements across regions, which is particularly burdensome for small and medium-sized enterprises [3][4] - Poor comparability of sustainability information hampers decision-making, as investors struggle to assess the sustainability levels of projects due to inconsistent reporting standards [4] Group 2: ISSB's Role and Goals - The ISSB aims to create a "global common language" for sustainability information disclosure, moving away from voluntary standards to enforceable, high-quality guidelines [4] - As of June 2023, the ISSB has released basic and climate standards, with 37 economies adopting them, covering 60% of global GDP and greenhouse gas emissions [4] - China is also working on a unified sustainability disclosure framework, aiming for completion by 2030 to provide clear compliance guidelines for enterprises [4] Group 3: Conference Highlights - The conference is co-hosted by the World Green Design Organization and Sina Group, with support from the Shanghai Huangpu District Government, focusing on global action and sustainable growth [4][5] - Approximately 500 prominent guests are invited, including international leaders, Nobel laureates, and executives from Fortune 500 companies, enhancing the conference's significance [5]