中国公布《企业可持续披露准则第1号——气候（试行）》

Core Viewpoint - The Ministry of Finance, in collaboration with various governmental departments, has developed the "Corporate Sustainability Disclosure Guidelines No. 1 - Climate (Trial)" to establish a transparent and reliable climate information disclosure system, aligning with international standards and promoting green low-carbon development [1][5]. Group 1: Guidelines Structure and Purpose - The "Climate Guidelines" consist of four main parts: governance, strategy, risk and opportunity management, and indicators and targets [1][5]. - The guidelines aim to enhance the comparability and reliability of climate-related disclosures, which are increasingly important for financial stability, investment decisions, and international trade [5][6]. Group 2: Implementation and Flexibility - The guidelines incorporate a proportionality principle, allowing companies to adapt disclosure methods based on their resources, thereby reducing compliance costs for small and medium-sized enterprises [2][6]. - Initially, the guidelines will be voluntary, with plans to gradually expand from listed companies to non-listed companies and from large enterprises to small and medium-sized enterprises [2][6]. Group 3: Addressing Greenwashing - The standardized disclosure information is designed to combat issues of "greenwashing" and "green sheen," directing capital towards low-carbon projects [2][5].