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发布

Core Viewpoint - The release of the Climate Disclosure Guidelines marks a significant transition for Chinese enterprises 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 within the national unified sustainable disclosure framework, advancing the construction of sustainable disclosure standards in China [2][3] Group 2: Policy Integration - The Climate Guidelines are designed to create a comprehensive mechanism for guiding corporate climate transition, linking environmental management with accounting systems [2][3] - The guidelines aim to establish a policy framework that covers "emissions - risks - governance - transition," facilitating proactive corporate climate transformation [3] Group 3: International Alignment - The release of the Climate Guidelines provides a unified, high-quality disclosure standard for Chinese listed companies, enhancing their ability to meet global investor demands for ESG information [4] - The guidelines align with international standards, such as the IFRS S2, reducing communication costs and enabling Chinese companies to effectively present their narratives in the international market [4] Group 4: Implementation Strategy - The implementation of the Climate Guidelines will not be mandatory initially; companies will voluntarily adopt them, with a phased approach planned for broader application [5][6] - The strategy includes expanding from listed to non-listed companies, from large to small enterprises, and transitioning from qualitative to quantitative requirements [6] Group 5: Enhancing Disclosure Capabilities - Companies are encouraged to strengthen their quantitative disclosure capabilities and establish data collection systems to better assess climate risks and opportunities [6] - Financial departments should integrate climate information into financial management systems, ensuring that climate factors are considered in risk management and financial decision-making [6]