21世纪经济报道记者卢陶然 李德尚玉 北京报道 距离气候准则征求意见不到两个月，基本准则的应用指南也开始征求意见。 6月23日，财政部发布关于征求《〈企业可持续披露准则——基本准则（试行）〉应用指南（征求意见 稿）》（以下简称"应用指南"）意见的函。 应用指南由9个问题组成，分别是价值链、报告主体、信息的关联、可持续信息的基本使用者、重要性 评估、相称性原则、可持续风险和机遇的当期和预期财务影响、企业的战略和业务模式对可持续风险的 韧性以及可持续影响信息披露。 应用指南的起草主要坚持三个原则，对基本准则内容进行细化补充，与国际准则保持趋同，体现中国特 色的相关内容。 多位受访者向21世纪经济报道记者表示，应用指南包括准则应用指南和行业应用指南两类，此次发布的 是基本准则的应用指南，对基本准则进行细化与解释，显著提升了ESG实践的可操作性。随着基本准则 的应用指南发布，气候准则作为具体准则也将拥有配套的应用指南，针对重点行业设置的应用指南亦在 部署中。 对标S1随附指南 基本准则和气候准则相继出台后，基本准则的应用指南随即发布。多位受访者向21世纪经济报道记者表 示，无论从政策发布速度还是从内容完整度来看，都比 ...

Core Viewpoint - The article highlights the significance of the wheat harvest in Henan, showcasing its cultural, economic, and historical importance, while also emphasizing the deep connection between the land and its people [2][6][14]. Group 1: Economic Contribution - Henan province, utilizing less than 1/16 of the nation's arable land, produces 10% of the country's grain and 25% of its wheat, along with significant contributions to processed food products [6]. - The province exports over 600 billion pounds of raw grain and processed products annually, underscoring its role as a major contributor to national food security [6][7]. Group 2: Cultural Significance - The wheat fields in Henan are not only agricultural sites but also cultural landmarks, with events like the "wheat field wedding" symbolizing a connection to local heritage and nostalgia [9]. - The article references the integration of traditional culture with modern expressions, as seen in the artistic use of wheat straw in local crafts and the hosting of cultural events like the "wheat field sunset music festival" [10][13]. Group 3: Historical Context - The wheat harvest is intertwined with the historical narrative of Henan, reflecting the region's long-standing agricultural practices and its role in Chinese civilization [12][14]. - The article mentions the connection between historical sites, such as the Songling site, and contemporary agricultural practices, illustrating a continuity of cultural identity [13].