中国公布《可持续信息鉴证业务准则第6101号——基本准则（试行）》

Core Viewpoint - The Ministry of Finance of China has issued the "Sustainable Information Assurance Business Standards No. 6101 - Basic Standards (Trial)" to regulate sustainable information assurance practices, emphasizing voluntary implementation by institutions before formal requirements are established [1][2]. Group 1: Overview of the Assurance Standards - The "Assurance Standards" consists of 18 chapters and 228 articles, covering general principles, assurance objectives, quality management, and specific requirements for various stages of assurance work [1]. - The standards provide clear requirements for the entire process of assurance work, from engagement and planning to execution and reporting, while emphasizing quality management and adherence to professional ethics by assurance institutions and personnel [1][2]. Group 2: Implementation and Focus - The development of the "Assurance Standards" stresses the need for quality management, independence, and high-quality execution of assurance work to enhance credibility and protect public interest [2]. - The standards address specific issues and needs in current sustainable information assurance practices, offering targeted requirements and practical guidance to improve assurance quality [2]. - The current stage of corporate sustainable information disclosure is still in its infancy, requiring time for capacity building, talent development, and internal control system improvement; thus, the standards are positioned as a trial document without mandatory implementation [2].