全文|国际可持续准则理事会（ISSB）张政伟：绿色低碳转型是历史必然趋势 呼吁企业成为可持续信息披露先行者

Core Viewpoint - The 2025 Sustainable Global Leaders Conference emphasizes the importance of sustainable information disclosure as a critical bridge connecting funds and projects in the context of global green transformation [1][3]. Group 1: Sustainable Information Disclosure - The ISSB aims to create a global unified language for sustainable information disclosure, drawing from the successful experience of international accounting standards [1][2]. - Current sustainable information disclosure faces three core challenges: high compliance costs, lack of comparability, and fragmented standards, which can lead to "greenwashing" [2][10]. - The ISSB's standards are characterized by high quality, verifiability, and enforceability, distinguishing them from previous voluntary standards [2][11]. Group 2: China's Commitment - China is actively participating in the global sustainable disclosure framework, with plans to establish a unified sustainable information disclosure system and verification business by 2030 [3][12]. - The upcoming 14th Five-Year Plan will introduce significant policy changes, including a comprehensive carbon management system that will impact all industries [3][12]. Group 3: Benefits for Enterprises - Adopting ISSB standards will provide enterprises with four key benefits: identifying risks and opportunities in their value chain, quantifying the impact on enterprise value, enhancing core competencies through compliance, and integrating sustainable disclosure into financial reporting [3][12]. Group 4: Collaborative Efforts - The transition to a green low-carbon economy is seen as an inevitable historical trend, requiring collaboration among financial institutions and enterprises to build a sustainable information disclosure ecosystem [4][13]. - The conference aims to gather global wisdom to explore new paths for sustainable development, highlighting the importance of collective action in addressing sustainability challenges [6].