【新华解读】从“环境合规披露”迈向“可持续价值披露”——我国企业可持续披露气候准则正式发布

Core Viewpoint - The release of the Climate Disclosure Guidelines marks a significant transition in China's corporate climate information disclosure from "environmental compliance disclosure" to "sustainable value disclosure" [1] Group 1: Guidelines Overview - The Climate Guidelines consist of six chapters and 47 articles, covering general principles, governance, strategy, risk and opportunity management, as well as indicators and targets [2] - The guidelines serve as the first specific standard in the national unified sustainable disclosure framework, advancing the construction of sustainable disclosure standards in China [2][3] - The guidelines aim to provide a basis for companies to disclose climate-related information, facilitating the development of future standards in other environmental, social, and governance areas [2] Group 2: Policy Integration - The Climate Guidelines are designed to work in conjunction with existing policies on voluntary greenhouse gas information disclosure, creating a coherent policy framework that links corporate environmental management with accounting systems [2][3] - This integration aims to establish a comprehensive mechanism for guiding corporate climate transition, covering emissions, risks, governance, and transformation [2] Group 3: Impact on Enterprises - The guidelines will help companies identify, measure, and manage climate impacts, transitioning from passive compliance to proactive transformation [3] - They are expected to enhance the transparency and predictability of climate governance in China, providing a foundational institutional support for international climate change cooperation [3][4] - The guidelines will also assist non-listed companies in clarifying their transformation directions as the country shifts from "energy consumption dual control" to "carbon emission dual control" [5] Group 4: Implementation Strategy - The implementation of the Climate Guidelines will not adopt a "one-size-fits-all" approach; instead, it will be voluntary initially, with a gradual expansion from listed to non-listed companies and from large to small enterprises [6] - The strategy will evolve from qualitative to quantitative requirements and from voluntary to mandatory disclosures over time [6] Group 5: Enhancing Disclosure Capabilities - Companies are encouraged to strengthen their quantitative disclosure capabilities by establishing data collection systems to better assess climate risks and opportunities [6] - Financial departments should be deeply involved in sustainability disclosure, integrating climate information into financial management systems to enhance the overall quality of climate information disclosure [6]