黄世忠解读气候准则：应对国际贸易绿色变革的主动选择

Core Viewpoint - The implementation of the Climate Disclosure Guidelines marks a significant step in China's commitment to climate governance, aiming to enhance corporate transparency in carbon emissions and align with international green trade standards [2][19]. Group 1: Climate Guidelines Significance - The Climate Guidelines serve as a rigid institutional support for China's climate commitments, aiming for a 7%-10% reduction in greenhouse gas emissions by 2035 and a non-fossil energy consumption share of over 30% [3][19]. - The guidelines translate abstract national emission commitments into quantifiable corporate actions, ensuring accountability and contributing to the global goal of limiting temperature rise to 1.5°C [4][19]. - The guidelines are designed to help Chinese enterprises navigate the evolving landscape of international green trade regulations, such as the EU's Carbon Border Adjustment Mechanism (CBAM) [4][19]. Group 2: Implementation Framework - The guidelines adopt an international framework for climate-related disclosures, requiring companies to report on governance, strategy, risk management, and metrics [8][12]. - Companies are mandated to disclose their greenhouse gas emissions across three scopes, ensuring comprehensive reporting and accountability [5][12]. - The guidelines emphasize the need for a robust internal control system to ensure the accuracy and reliability of climate-related disclosures [17][19]. Group 3: Impact on Corporate Practices - The implementation of the Climate Guidelines is expected to shift companies from fragmented climate information disclosure to standardized carbon footprint management, enhancing data integrity [6][20]. - Enterprises that proactively comply with the guidelines will gain competitive advantages in ESG ratings, green financing, and market positioning [7][20]. - The guidelines encourage companies to integrate climate goals into their governance structures and business models, fostering a culture of sustainability [6][20]. Group 4: Future Prospects - The Climate Guidelines are anticipated to drive the transformation of high-energy-consuming industries and promote the emergence of green sectors such as renewable energy and carbon management services [20][21]. - The guidelines will contribute to a multi-stakeholder governance model, enhancing the overall climate governance framework in China [21]. - The successful implementation of the guidelines is expected to instill a green low-carbon ethos across society, aligning with the broader goals of ecological civilization and sustainable development [21].