浅析国内外主要可持续披露准则

Group 1: Sustainable Disclosure Standards Overview - Major sustainable disclosure standards have been released since 2023, including GRI, ISSB, ESRS, and guidelines from A-share and Hong Kong exchanges[1] - The GRI standards, ISSB standards, and ESRS standards all focus on climate change but differ in their principles, such as double materiality and financial materiality[1] - Companies must analyze and understand the commonalities and differences between these standards to assess their current disclosure levels against compliance requirements[1] Group 2: Key Dates and Implementation - The latest GRI standards (2021 version) took effect on January 1, 2023, after years of revisions[2] - ISSB's first sustainable disclosure standards (IFRS S1 and S2) were released on June 26, 2023, and will be effective from January 1, 2024[2] - The ESRS standards were approved on July 31, 2023, and will be applicable starting January 1, 2024, with phased implementation for different types of companies[2] Group 3: Risk and Compliance - Companies face risks due to the evolving nature of sustainable disclosure requirements, which necessitate ongoing research and adaptation to new standards[1] - The ESRS emphasizes a dual materiality principle, requiring disclosures that reflect both financial impacts and broader sustainability impacts[2] - Companies must ensure compliance with the GRI's nine requirements to claim adherence to its standards[1]