中欧领导人关于应对气候变化的联合声明，IFRS发布企业ISSB行业指南应用文件

Investment Rating - The report does not specify an explicit investment rating for the industry [2] Core Insights - The joint statement by China and Europe on climate change emphasizes the commitment to sustainable development and global just transition, focusing on the core principles of the UN Framework Convention on Climate Change and the Paris Agreement [3][12] - The report highlights the importance of accelerating global renewable energy deployment and enhancing bilateral cooperation in energy transition and climate adaptation [3][12] - The Asian Climate Risk Regulatory Policy Report by UNEP FI underscores Asia's critical role in global climate change mitigation and adaptation, with 60% of global greenhouse gas emissions originating from the region [4][21] ESG Financial Products Tracking - As of July 26, 2025, China has issued 3,632 ESG bonds with a total outstanding amount of 5.61 trillion RMB, where green bonds account for 61.99% of the total [5][23] - The market has 908 existing ESG products with a total net asset value of 10,218.02 billion RMB, where ESG strategy products represent the largest share at 50.34% [5][33] - There are 1,014 existing ESG bank wealth management products, with pure ESG products making up 54.83% of the total [5][39] Index Tracking - As of July 25, 2025, major ESG indices have shown positive performance, with the WanDe All A Sustainable ESG index increasing by 2.26% and the CSI 300 ESG Leading index rising by 0.96% [7][40] Expert Opinions - The UN Secretary-General stated that the global transition to renewable energy is "irreversible," urging governments to submit comprehensive new climate plans before COP30 [42] - An expert from the National Energy Administration emphasized the need for traditional industries to undergo deep green transformation, particularly in sectors like steel and petrochemicals [15][19]