进展与分歧并存：2025全球可持续发展政策盘点

Group 1: Global Sustainable Development Trends - In 2025, global sustainable development is progressing amidst uncertainties, with climate and sustainability goals generally advancing, but geopolitical tensions and energy security concerns leading to significant policy divergence among countries [1][16] - The global sustainable development policy is no longer simply about "tightening" or "loosening" but requires understanding the direction and logic behind policy changes, especially for Chinese enterprises participating in international competition [1][16] Group 2: International Cooperation and Climate Governance - The COP30 held in Brazil in November 2025 is viewed as a critical meeting for global climate governance, reaffirming the Paris Agreement as the core framework and calling for a tripling of climate adaptation funding from developed to developing countries by 2035 [2][17] - The G20 summit in Johannesburg saw record participation, with 42 countries and regional economic communities, emphasizing the active role of developing countries in international governance and multilateral cooperation [3][18] Group 3: EU ESG Adjustments - The EU Commission introduced the "Omnibus I Package" in February 2025, simplifying various sustainability reporting and compliance regulations to enhance competitiveness while maintaining core climate goals [4][19] - Key adjustments include raising the reporting threshold for the Corporate Sustainability Reporting Directive (CSRD) to companies with 1,000 employees, delaying compliance timelines for large enterprises under the Corporate Sustainability Due Diligence Directive (CSDDD), and simplifying the EU Taxonomy disclosure requirements by about 70% [21][19] Group 4: US ESG Policy Dynamics - In 2025, federal ESG policies in the US are retracting, with the Trump administration announcing a withdrawal from the Paris Agreement and canceling several clean energy incentives, contrasting with progressive state-level actions in Democratic-led states [6][20][22] - The divergence between federal and state ESG policies increases complexity for businesses in compliance and investment decisions, characterized by a "federal swing and state-level differentiation" [7][20] Group 5: Singapore's Carbon Trading Initiatives - Singapore aims to become Asia's carbon trading service center, having implemented an International Carbon Credit framework in January 2024, allowing companies to offset up to 5% of taxable emissions [8][23] - The country is enhancing its carbon market through international cooperation, including forming a Carbon Market Development Alliance and signing climate cooperation agreements with Vietnam [8][23] Group 6: UK's Transition to Clean Energy - 2025 marks the UK's first full year of zero coal power generation, with significant legislative measures like the Great British Energy company established to drive clean energy projects [10][24] - The UK aims for 45-47 GW of solar capacity by 2030, focusing on large-scale rooftop solar deployment in public sectors [10][24] Group 7: International ESG Standards and Practices - In 2025, international ESG organizations are revising standards based on corporate feedback to enhance practical applicability, including updates to the IFRS S2 climate-related disclosure standards and the GRI's climate and energy disclosure standards [12][25][26] - The Science Based Targets initiative (SBTi) is developing a new net-zero standard, emphasizing the need for companies to reassess their targets every five years to ensure alignment with actual progress [12][26] Group 8: China's Sustainable Development Context - China's carbon intensity reduction targets are on track to meet the 2030 Nationally Determined Contributions (NDC) goals, supported by a comprehensive ESG policy framework [13][27] - The increasing complexity and uncertainty of international policies necessitate that Chinese enterprises establish compliance systems that adapt to various regional regulations and maintain operational stability [13][27][28]