公会建议企业应致力扩大有关气候目标的工作，包括全面涵盖范围三的排放，并对其选择的温室气体减 排基准年提供清晰解释，并考虑获得外部鉴证，包括透过公认的框架(例如 SBTi)及取得独立外部鉴证。 公司亦应设定实现碳中和/净零排放的目标日期，及制订实现相应中期目标的清晰路径图。 同时，香港会计师公会(公会)今日公布"最佳企业管治及 ESG 大奖 2025"得奖名单。奖项今年首次引入 人工智能协助筛选初步名单，奖项评审团欣然宣布今年合共颁发奖项予39家上市公司及公营机构，创历 届新高，其中包括9家首次获奖的上市公司及公营机构，以及2家更获最高殊荣"最佳可持续发展机构 奖"，充分反映上市公司和公营机构不单持续提升其企业管治和 ESG 标准，更致力将良好实践融入其价 值观、策略和营运当中。 （原标题：香港会计师公会：66%恒生综合大型股指数公司就范围三的排放作出汇报） 智通财经APP获悉，香港会计师公会调查显示，恒生综合大型股指数的105家成份股公司作出的气候相 关汇报中，66%的受访公司在一定程度上就范围三的排放作出汇报，相比之下，香港交易所就上市公司 的2023/24年报告分析中，只有50%的公司汇报范围三的排放。 ...

Core Viewpoint - Cathay Pacific Airways is negotiating a significant aircraft order as part of a broader investment plan exceeding HKD 100 billion (approximately CNY 91.52 billion) to strengthen Hong Kong's position as an international aviation hub [1][2]. Group 1: Aircraft Order and Investment Strategy - The company is in discussions with shareholders regarding a major aircraft order to be announced in 2024, focusing on single-aisle jets, regional wide-body aircraft, and freighters to support business expansion over the next decade [1][2]. - The planned aircraft order is part of a strategic investment to enhance service levels and operational capabilities, reflecting the company's commitment to the tourism industry [2]. - Cathay Pacific has already committed to purchasing 30 Airbus A330-900 aircraft with an option for an additional 30, and plans to receive over 100 new generation aircraft in total, including options for more than 80 additional units [3]. Group 2: Market Position and Operational Capacity - Cathay Pacific is the largest and oldest airline group in Hong Kong, holding over 50% of the local market share, primarily serving cross-border travel [2]. - The airline operates nearly 300 round-trip flights weekly, covering over 20 cities in mainland China, and has a historical peak of operating 239 aircraft across 119 destinations [4][5]. - The expansion of the fleet is expected to enhance the connectivity between Hong Kong and major global cities, reinforcing its dominant position in the Asian aviation market [1][2]. Group 3: Financial Performance and Future Outlook - The company reported a net profit of HKD 97.9 billion (approximately CNY 89.6 billion) in 2023, with projections of HKD 98.88 billion (approximately CNY 90.49 billion) for 2024 [5]. - The completion of the three-runway system at Hong Kong International Airport is anticipated to increase overall capacity by 50%, allowing for an annual handling of 120 million passengers and 10 million tons of cargo, presenting a significant opportunity for the airline [5]. - The strategic fleet expansion aligns with Hong Kong's tourism development framework, aiming to enhance the city's international appeal and accessibility [3][5].

在全球供应链深度调整与绿色转型的关键时期，中国跨境物流领军企业广东拓威天海科技股份有限公司 （以下简称"拓威天海"）再度独家冠名全球可持续供应链学生竞赛，携手全球青年力量践行联合国可持 续发展议程。 汇聚全球智慧，破解发展难题 在全球气候变化加剧、环境风险凸显的当下 供应链作为全球碳排核心源头（占比约60%） 其脱碳进程已成为应对气候变化最有效的办法之一 绿色转型更是从"可选策略"升级为全球产业共识 2025年全球可持续供应链学生竞赛 作为国际供应链领域的顶级青年赛事 以联合国可持续发展目标为核心框架 深度呼应2025年联合国气候峰会 提出的"公正、有韧性且低碳的未来"行动倡议 旨在以青年创新力量推动供应链脱碳实践 搭建理论与实践融合的全球交流平台 本届赛事于2025年6月正式启动全球报名 截至目前已吸引五大洲20余个 国家的顶尖高校团队踊跃参与 赛事聚焦ESG（环境、社会、公司治理） 与联合国17项可持续发展目标 通过还原真实物流场景展开创新角逐 推动理论创新与实践落地的深度融合 不止于冠名，更躬身入局 全球可持续供应链学生竞赛，由联合国可持续交通之友（GFST）、国际货运代理协会联合会 （FIATA）、全 ...

Core Insights - Global climate change is significantly reshaping the wine industry's terroir, leading to a comprehensive green transformation from planting to consumption [3] - Treasury Wine Estates (ASX: TWE) reported a net sales revenue of AUD 2.938 billion for the fiscal year ending June 30, 2025, with nearly 70% of Penfolds' revenue coming from the Asian market, particularly China [3][4] - The sustainable development of the Asian wine market faces multiple challenges, including supply chain efficiency, water resource management, and climate change impacts on grape cultivation [4] Industry Challenges and Opportunities - Key pain points in sustainable development include improving supply chain collaboration, exploring efficient water resource allocation, adapting grape cultivation to climate change, and enhancing recycling systems at the consumer end [4] - China's unique opportunity lies in its transition from "scale expansion" to "quality and value enhancement," supported by government policies and a growing consumer focus on sustainability [4] - The digital ecosystem in China facilitates the dissemination of sustainable concepts and consumer education, while AI technology aids in resource efficiency and climate adaptation [4] Climate Adaptation Strategies - The wine industry's flavor and quality are highly dependent on terroir, and extreme weather can disrupt grape maturity and flavor profiles [5] - To combat climate challenges, the industry is adopting technological solutions such as shade systems and optimized irrigation techniques [5][6] - Treasury Wine Estates is investing AUD 1 million in a closed canopy system at its Koonunga Hill vineyard and exploring advanced methods for water resource management [5][6] Renewable Energy Initiatives - Treasury Wine Estates aims to transition to 100% renewable electricity by 2021, with significant reductions in total electricity and energy consumption since then [8] - The company is implementing measures to achieve net-zero emissions by 2030, including solar systems, energy measurement improvements, and electric vehicle infrastructure [8] Circular Economy Efforts - The main obstacle to a circular economy in the wine industry is the lack of supply chain collaboration, rather than technological limitations [9] - Treasury Wine Estates aims to reduce glass usage by 5,000 tons by June 2026 and has achieved a 97% recycling rate at its Barossa Valley production site [9][10] Alignment with Local Policies - The company's sustainable development strategy in China aligns with local ecological protection and low-carbon policies, focusing on water management and packaging recycling [11] - Treasury Wine Estates emphasizes rational consumption and community engagement, supporting local initiatives for common prosperity and rural revitalization [11] Supply Chain Collaboration - In managing Scope 3 emissions, Treasury Wine Estates is identifying major emission sources and enhancing supply chain collaboration [12] - The company has established responsible procurement guidelines to ensure suppliers adhere to human rights and environmental standards [12] Talent Development for Sustainability - The China-Australia Wine Talent Program incorporates sustainability into training modules, aiming to cultivate a new generation of winemakers with a focus on sustainable management [13] - The program includes practical operations, technical learning, and collaboration with industry experts to promote sustainable practices in the wine industry [13]

Core Insights - Global climate change is significantly reshaping the "terroir" of the wine industry, leading to a comprehensive green transformation from planting to consumption [1] - Treasury Wine Estates (ASX: TWE) reported a net sales revenue of AUD 2.938 billion for the fiscal year ending June 30, 2025, with nearly 70% of Penfolds' revenue coming from the Asian market, particularly China [1] - The company faces multiple challenges in sustainable development within the Asian wine market, including supply chain efficiency, water resource management, and climate change impacts on grape cultivation [2] Industry Challenges and Opportunities - Key pain points in sustainable development for the wine industry in Asia include improving supply chain collaboration, exploring efficient water resource allocation, adapting grape cultivation to climate change, and enhancing recycling systems at the consumer level [2] - China's unique opportunity lies in its transition from "scale expansion" to "quality and value enhancement," supported by government policies and a growing consumer focus on sustainability [2] Climate Impact on Wine Quality - The flavor and quality of wine are highly dependent on "terroir," and extreme weather conditions can lead to imbalances in grape maturity and flavor concentration [3] - The industry is adopting technological solutions to enhance resilience, such as shade systems to mitigate heat stress and optimized irrigation techniques to address drought [3][4] Adaptation Strategies - The wine industry is integrating targeted adaptation measures into its operations, focusing on systematic integration and large-scale promotion of practices like irrigation scheduling and vineyard renewal [4][5] - Specific strategies include improving water management efficiency, adopting frost protection measures, and enhancing soil health through cover crops and scientific grazing [5] Renewable Energy Initiatives - Treasury Wine Estates aims to transition to 100% renewable electricity by 2026, having already reduced total electricity consumption by 15.7% and total energy consumption by 18.9% since fiscal year 2021 [6] Circular Economy Efforts - The main obstacle to implementing a circular economy in the wine industry is the lack of collaboration across the supply chain, rather than technological limitations [7] - The company aims to reduce glass usage by 5,000 tons by June 2026 and has achieved a 97% recycling rate at its Barossa Valley production site [7][8] Sustainable Development Alignment - Treasury Wine Estates' sustainability strategy in China aligns with national policies on ecological protection and low-carbon development, focusing on water resource management and packaging recycling [8][9] - The company emphasizes rational consumption guidance and community engagement while collaborating with local partners to support long-term goals of common prosperity and rural revitalization [9] Scope 3 Emission Management - The company is identifying major sources of Scope 3 emissions and enhancing supply chain collaboration to improve data quality and information sharing with suppliers [10] - A responsible sourcing guideline has been established to ensure suppliers adhere to human rights and environmental protection standards [10] Talent Development for Sustainability - The China-Australia winemaking talent exchange program incorporates sustainability into its training modules, aiming to cultivate a new generation of winemaking talent with a focus on sustainable management [11]

Core Viewpoint - The eighth International Academic Seminar on Accounting and Finance in Emerging Markets was held at Nanjing University of Finance and Economics, focusing on "Financial Innovation and Transformation in the Era of Artificial Intelligence" [1] Group 1: Conference Overview - The seminar was organized by the Accounting School of Nanjing University of Finance and Economics, Jiangsu Modern Financial and Tax Governance Research Institute, and the Jiangsu Provincial Accounting Society's Accounting Education Professional Committee [1] - The event gathered domestic and international experts to discuss the integration of new technologies like big data and artificial intelligence with financial governance [1] Group 2: Key Insights from Speakers - The Vice President of Nanjing University of Finance and Economics, Yao Wenyun, highlighted the university's achievements in talent cultivation, discipline construction, scientific research, and faculty development, emphasizing the need for a new ecosystem of deep integration between finance and technology [3] - Yao stated that artificial intelligence is driving profound changes in data and algorithm usage, pushing accounting and finance beyond traditional boundaries towards strategic leadership and value creation [3] - Wu Lin, Secretary-General of the Jiangsu Provincial Accounting Society, noted that artificial intelligence is redefining the boundaries and value of accounting work, calling for innovative thinking to explore new paths for industry transformation [3] Group 3: Seminar Structure and Topics - The seminar featured 16 parallel forums covering topics such as AI-enabled financial development, sustainable development, new productivity, fintech, green finance, environmental finance, ESG, value creation, and corporate governance [4] - A total of 63 presenters from various universities shared their latest research findings, with experts providing objective and in-depth feedback on the presentations [4]

Core Viewpoint - The article highlights the success of the organic chocolate factory "Daughter of Combu," run by indigenous entrepreneur Senhora Neena, which not only provides sustainable income for local residents but also serves as a model for sustainable development in the Amazon region [1][2]. Group 1: Company Overview - "Daughter of Combu" is an organic chocolate factory located on Combu Island, known for its 100% natural chocolate made from wild cocoa native to the Amazon, free from chemical additives [2]. - The factory was founded by Senhora Neena in 2006, who initially sold chocolate at local markets before formalizing the business in 2012 [1]. - The factory has become a significant tourist attraction, allowing visitors to learn about cocoa cultivation and sustainable practices [2]. Group 2: Sustainable Practices - The factory employs diverse agricultural practices, utilizing not only cocoa but also other local plants like açaí and cassava, ensuring year-round income and promoting biodiversity [2]. - The Brazilian Agricultural Federation supports sustainable development in the Amazon, providing training in production techniques and management to help indigenous communities thrive [2]. Group 3: Community Impact - The success of the chocolate factory has improved the economic situation of local indigenous people, who previously relied on selling fruits and fishing for meager incomes [1]. - Senhora Neena emphasizes the importance of preserving the rainforest for future generations and calls for more public resources to support indigenous and small-scale farmers [3]. - The upcoming COP30 conference in Belém is seen as an opportunity to raise awareness about the needs of indigenous communities [3].

Core Viewpoint - The "Two Mountains" concept, proposed 20 years ago, has significantly influenced China's path towards high-level ecological protection and high-quality development, reshaping the country's development trajectory and ecological landscape while providing a global framework for harmonious coexistence between humans and nature [1][11]. Group 1: Historical Context and Development - The "Two Mountains" concept has evolved from local practices in Yucun, Zhejiang, to a national and global model, emphasizing ecological protection as a foundation for sustainable development [3][11]. - The concept has led to a fundamental shift in energy development from reliance on fossil fuels to a focus on clean energy, with the share of clean energy installations in China rising from 23% in 2005 to over 60% by 2025 [6][11]. Group 2: Practical Applications and Innovations - The implementation of the "Two Mountains" concept has resulted in various successful local initiatives, such as transforming Yucun from a "stone economy" to a tourism-based economy reliant on clean energy [3][4]. - Technological advancements in renewable energy have been significant, with solar cell efficiency reaching 34.8% and offshore wind turbine capacity reaching 26 megawatts, showcasing China's leadership in the global renewable energy market [7][11]. Group 3: Economic and Environmental Synergy - The "Two Mountains" concept illustrates that high-level ecological protection is not a constraint on economic development but rather a crucial support for high-quality growth, as evidenced by Zhejiang's economic performance with only 1.1% of the country's land and 3.4% of its energy consumption while generating 6.7% of the national GDP [6][10]. - The concept promotes a virtuous cycle where ecological protection enhances economic value, leading to improved livelihoods and contributing to common prosperity [10][11]. Group 4: Global Impact and Future Outlook - China's commitment to the "Two Mountains" concept has positioned it as a key player in global green development, contributing to one-fourth of the world's new green areas and actively participating in international renewable energy projects [11][12]. - Looking ahead, the "Two Mountains" concept is expected to drive global energy transformation, facilitating a shift from industrial civilization to ecological civilization, benefiting people worldwide [12].

Core Points - The third "Liangzhu Forum" was held in Hangzhou, Zhejiang Province, focusing on the theme "Civilization Rejuvenation: Cultural Heritage and Human Cultural Diversity" [3][8] - Over 300 guests from more than 60 countries and regions participated in discussions about cultural heritage and its role in enhancing human civilization [7][11] - The forum highlighted the importance of archaeological discoveries in understanding early civilizations, with significant findings from sites like Liangzhu and Nanzhao being shared [9][10] Group 1: Forum Overview - The forum served as a platform for dialogue among scholars, archaeologists, and cultural heritage managers, emphasizing the need for cross-cultural exchanges [8][11] - Discussions included the latest archaeological findings from various civilizations, including ancient Egypt and Mediterranean cultures, showcasing the interconnectedness of human history [8][9] - The event aimed to deepen understanding of cultural diversity and promote collaborative efforts in heritage preservation [15][18] Group 2: Archaeological Discoveries - Significant archaeological findings from Liangzhu, such as the discovery of burial sites and water management systems, were presented, indicating advanced societal organization [9][10] - The Nanzhao site was highlighted for its evidence of early state formation and cross-regional communication, contributing to the understanding of Chinese civilization origins [9][10] - The forum emphasized the application of interdisciplinary research methods in archaeology, enhancing the understanding of ancient civilizations [10][20] Group 3: Cultural Exchange and Future Directions - The forum underscored the role of cultural heritage as a bridge for dialogue among civilizations, promoting mutual understanding and cooperation [15][18] - Experts called for sustainable development practices in heritage management, integrating social, economic, and environmental dimensions [17][18] - The event marked a commitment to ongoing international collaboration in cultural heritage protection and archaeological research [18][19]

Core Insights - The issuance scale of green financial bonds has significantly increased this year, surpassing the total issuance for the entire previous year, indicating strong growth in the sector [1][6] - The "green premium" persists, with newly issued green bonds generally having lower interest rates compared to conventional bonds, reflecting market recognition of green assets [3][4] Issuance Growth - As of October 26, the total issuance of green financial bonds reached 431.6 billion yuan, exceeding the total of 220.5 billion yuan for the entire year of 2024 [1][6] - The primary focus of green financial bonds is on green industry projects, including infrastructure upgrades, low-carbon energy transitions, ecological protection, and resource recycling [1] Policy and Market Dynamics - The rapid growth in green bond issuance is attributed to a combination of enhanced policy support and increased market recognition, with initiatives like the "Implementation Plan for High-Quality Development of Green Finance in Banking and Insurance" guiding financial institutions [2] - The improvement in market liquidity and the economic value of green industries have contributed to the rising acceptance of green financial bonds [2] Green Premium - The difference in interest rates between green bonds and conventional bonds, termed the "green premium," indicates a cost advantage for green credit bonds, with a spread of 10 to 20 basis points [3][4] - Institutional and individual investors are increasingly prioritizing sustainable development and social responsibility, making green financial bonds a key component of their investment strategies [3] Standardization and Transparency - There is a need for improved standards and information disclosure in the green finance sector to prevent "greenwashing" and enhance the credibility of green projects [4][5] - Recommendations include establishing a unified green bond definition and certification process, as well as enhancing third-party verification and environmental impact assessment frameworks [4][5] Future Development - Continuous innovation in green financial products and the introduction of tax incentives and risk-sharing mechanisms are suggested to lower barriers to green financing [5][6] - Engaging long-term capital and international investors is crucial for optimizing market structure and ensuring the sustainable development of the green financial bond market [6]