企业气候信息披露迎统一规则

Core Viewpoint - The Ministry of Finance, in collaboration with various governmental departments, has established the "Corporate Sustainable Disclosure Standard No. 1 - Climate (Trial)" to enhance climate-related information disclosure among enterprises, marking a significant step in China's sustainable disclosure framework [1][2]. Group 1: Overview of the Climate Standard - The Climate Standard is the first specific guideline under the unified sustainable disclosure framework, transitioning from a general framework to specific issues [1]. - It aims to create a transparent, comparable, and reliable climate information disclosure system, supporting green and low-carbon development [1][2]. Group 2: Structure of the Climate Standard - The Climate Standard consists of four main parts: Governance, Strategy, Risk and Opportunity Management, and Metrics and Targets [2]. - The Governance section outlines disclosure targets related to climate governance, including information on governance bodies and third-party verification [2]. - The Strategy section specifies disclosure requirements regarding climate-related risks and opportunities, their impact on corporate strategy, and financial implications [2]. - The Risk and Opportunity Management section details how companies should disclose their management processes for climate-related risks and opportunities [2]. Group 3: Implementation and Adaptation - The Climate Standard combines international practices with China's unique context, allowing companies to adapt disclosure methods based on their resources, thus reducing compliance costs for small and medium enterprises [3]. - It aims to address issues of "greenwashing" by providing standardized disclosure that directs capital towards low-carbon projects [3]. - The implementation will be gradual, starting with voluntary disclosures and expanding to mandatory requirements over time, focusing on different company sizes and types [3].