财政部等9部门印发《企业可持续披露准则第1号——气候（试行）》

Core Viewpoint - The Ministry of Finance and nine other departments have issued the "Corporate Sustainable Disclosure Standards No. 1 - Climate (Trial)," which includes governance, strategy, risk and opportunity management, and indicators and targets as its four main parts [1] Group 1: Implementation Strategy - The standards will be implemented in a phased manner, starting with voluntary compliance before moving to mandatory requirements [1] - The approach will expand from listed companies to non-listed companies, from large enterprises to small and medium-sized enterprises, and from qualitative to quantitative requirements [1] Group 2: Importance of Climate Standards - Climate issues are identified as the most fundamental and urgent core area within the sustainable information disclosure system [1] - The Climate Standards represent the first specific standard in the national unified sustainable disclosure standards system, marking a significant step from a general framework to specific topics [1]