中国会计通讯2025年2月

Investment Rating - The report does not provide a specific investment rating for the industry Core Insights - The Shanghai Stock Exchange has released updated guidelines for information disclosure and verification requirements for initial public offerings, effective from December 31, 2024 [1] - The Shenzhen Stock Exchange has revised its guidelines for initial public offering review points, which will also take effect on December 31, 2024 [3] - The Shanghai and Shenzhen Stock Exchanges have both introduced sustainable development reporting guidelines to assist listed companies in establishing governance structures and management processes for sustainability [2][4] Summary by Relevant Sections Shanghai Stock Exchange - The updated guidelines include a self-check list for common issues in information disclosure for IPOs, aimed at improving the quality of disclosures [1] - The sustainable development reporting guidelines provide a framework for companies to report on sustainability issues, including climate change [2] Shenzhen Stock Exchange - The revised guidelines emphasize the responsibility of issuers and intermediaries in ensuring the quality of information disclosure for IPOs [3] - The sustainable development reporting guidelines outline the principles and methods for identifying and analyzing significant issues related to sustainability [4] Beijing Stock Exchange - The sustainable development reporting guidelines released by the Beijing Stock Exchange mirror those of the Shanghai and Shenzhen exchanges, focusing on governance and climate change [5] International Accounting Standards Board - The IASB has updated its work plan to include research on pollution pricing mechanisms and improvements in the disclosure of contingent liabilities [7] - The IASB has also made targeted amendments to IFRS related to contracts dependent on natural energy production [11] International Sustainability Standards Board - The ISSB is working on guidelines related to biodiversity and ecosystem services, as well as the implementation of sustainability disclosure standards [8]