关于印发《企业可持续披露准则第1号——气候（试行）》的通知财会〔2025〕34号及答记者问

Core Viewpoint - The article discusses the issuance of the "Corporate Sustainability Disclosure Standards No. 1 - Climate (Trial)" aimed at promoting sustainable development and regulating corporate climate-related information disclosure in China [2][54]. Group 1: General Principles - The purpose of the standards is to regulate the disclosure of climate-related risks, opportunities, and impacts, ensuring the quality of climate-related information [4]. - The goal of disclosing climate-related information is to provide essential data to investors, creditors, government departments, and other stakeholders for informed decision-making [4][5]. - Companies are encouraged to use reasonable and evidence-based information when disclosing climate-related risks and opportunities [4][5]. Group 2: Governance - The disclosure aims to inform stakeholders about the governance structure and processes used by companies to manage climate-related risks and opportunities [8]. - Companies must disclose the governance bodies or individuals responsible for overseeing climate-related risks, including their authority, responsibilities, and how they integrate climate considerations into strategic decisions [8][9]. Group 3: Strategy - The standards require companies to disclose how climate-related risks and opportunities affect their strategies and decision-making processes [11][12]. - Companies should describe the expected impacts of identified climate-related risks and opportunities on their business models and value chains [12][13]. Group 4: Risk and Opportunity Management - The standards outline the processes for identifying, assessing, prioritizing, and monitoring climate-related risks and opportunities, including their integration into overall risk management [24][25]. - Companies are required to disclose their methods and assumptions used in assessing climate-related risks and how these processes are incorporated into their overall risk management frameworks [25][26]. Group 5: Metrics and Targets - The standards specify the need for companies to disclose climate-related performance metrics, including greenhouse gas emissions and the financial impacts of climate-related risks and opportunities [29][30]. - Companies must set and disclose quantitative and qualitative climate targets, including progress towards achieving these targets [41][42].