ISSB修订全球气候披露准则 企业自2027年起执行新规

Core Viewpoint - The International Sustainability Standards Board (ISSB) has released its first two sustainability disclosure standards, IFRS S1 and IFRS S2, which aim to enhance the transparency and comparability of sustainability-related financial information [1][2]. Group 1: ISSB Standards - IFRS S2 includes four key adjustments regarding greenhouse gas emissions disclosure, focusing on jurisdictional relief measures, the scope of emissions accounting, and the use of the Global Industry Classification System [1]. - The revisions to IFRS S2 do not undermine the core value of the disclosure standards, maintaining the requirement for full-chain emissions disclosure (Scope 1, 2, and 3) while clarifying boundaries to improve feasibility [1][2]. Group 2: Implementation Timeline - The revised standards are set to take effect on January 1, 2027, with companies allowed to adopt the new guidelines for climate-related disclosures earlier [2]. Group 3: Impact on China - The revised standards provide a new reference for aligning international practices with local adaptations in the Chinese market, as the Ministry of Finance plans to release a basic sustainable disclosure standard by May 2024 [3]. - The new standards will guide Chinese companies in identifying relevant sustainability risks and opportunities, facilitating compliance for companies operating internationally [3]. Group 4: Future of ESG Disclosure - The ESG service market is expected to evolve, with the revised framework allowing for more effective resolution of foundational issues such as emission boundary definitions and multi-standard conversions [3]. - By 2030, a unified national sustainable disclosure standard system is anticipated to be established in China, enhancing the comprehensiveness and comparability of ESG disclosures across industries [4].