九部门联合发布气候披露准则 中国气候信息披露迎来“统一标尺”

Core Viewpoint - The release of the "Corporate Sustainable Disclosure Standard No. 1 - Climate (Trial)" marks a new phase in standardized climate information disclosure for Chinese enterprises, providing essential institutional support for the country's "dual carbon" goals [1][2]. Group 1: Standardization and Implementation - The "Climate Standard" is the first specific standard under the unified sustainable disclosure framework, following the release of the "Basic Standard" in November 2024, highlighting its significance in transitioning national strategies to corporate practices [1]. - The standard aligns with international disclosure frameworks, maintaining four core pillars: governance, strategy, risk and opportunity management, and metrics and targets, enhancing the international comparability of Chinese enterprises' climate disclosures [2]. - Currently, the "Climate Standard" is positioned as a trial document with voluntary implementation, planning a gradual expansion from listed companies to non-listed companies and from qualitative to quantitative requirements [2]. Group 2: Impact on Corporate Practices - The "Climate Standard" requires companies to systematically incorporate climate change factors into strategic decision-making, risk management, and resource allocation, pushing enterprises to enhance collaboration across departments and improve value chain management [3]. - A simulation disclosure testing was conducted from July to September 2025, involving 40 companies to assess the scientific validity and operability of the "Climate Standard," aiming to refine and optimize the guidelines [3]. - The implementation of the "Climate Standard" is expected to provide operational guidance for corporate climate information management and contribute to the development of subsequent standards in environmental and social sectors, promoting China's role in global climate governance [3].