企业气候信息披露规定文件印发，破解“洗绿”“漂绿”难题

Core Viewpoint - The Ministry of Finance, in collaboration with other departments, has established the "Corporate Sustainable Disclosure Standard No. 1 - Climate (Trial)" to standardize the disclosure of climate-related risks, opportunities, and impacts by enterprises [1][2]. Group 1: Governance - Enterprises are required to disclose information regarding the governance structure responsible for overseeing climate-related risks and opportunities, including the authority, responsibilities, and competencies of the governing body or personnel [1]. - Companies must also disclose how climate-related risks and opportunities are considered in major decision-making processes and the governance framework used by management to supervise these risks [1]. Group 2: Strategy - The standard mandates that companies disclose how climate-related information impacts their strategic decisions, current and expected financial implications, and climate resilience [2]. Group 3: Risk and Opportunity Management - Companies must report on their processes for identifying, assessing, prioritizing, and monitoring climate-related risks, as well as how these processes are integrated into the overall risk management framework [2]. Group 4: Indicators and Targets - The standard specifies that companies should disclose industry-specific indicators, climate-related targets, and the basis for greenhouse gas emissions accounting, including total absolute emissions during the reporting period categorized by Scope 1, Scope 2, and Scope 3 [2]. Group 5: Implementation - The implementation of the climate standard will follow a gradual approach, starting with listed companies and expanding to non-listed companies, as well as from large enterprises to small and medium-sized enterprises, transitioning from voluntary to mandatory disclosures [3].