中办、国办近日发布《关于推进绿色低碳转型加强全国碳市场建设的意见》（以下简称《意见》），要 求加强碳排放核算与报告管理，完善信息披露制度。 近年来，财政部、生态环境部、人民银行、国资委、证监会出台了多份企业可持续信披政策和指导文 件。其中，证监会指导沪深北三大交易所发布的《上市公司自律监管指引——可持续发展报告》要求部 分A股上市公司2026年强制披露ESG报告。21世纪经济报道记者根据数据梳理发现，截至9月3日，A股 上市公司中已有2523家披露了2024年ESG报告，披露率为46.49%。 多位受访者对21世纪经济报道记者表示，随着《意见》落地，企业可持续信息披露不再是单纯的合规任 务，而是影响碳市场履约、绿色融资成本和国际市场准入的关键考量与核心支撑。 也有多家企业回应21世纪经济报道记者，《意见》明确了行业覆盖的时间表和路线图，公司内部已经开 展了碳盘查、碳核算相关工作，一方面带动供应链协同减排和披露，另一方面为统一可持续标准建言献 策。 信披制度与碳数据核算要求升级 《意见》要求，完善信息披露制度。重点排放单位、注册登记机构、交易机构、技术服务机构、金融机 构等根据有关要求及时公开排放、履约、交易、 ...

Core Viewpoint - The Ministry of Finance has released a draft application guide for the "Corporate Sustainable Disclosure Standards - Basic Standards (Trial)" to refine corporate sustainable information disclosure norms, emphasizing alignment with international standards and incorporating Chinese characteristics [1][2]. Group 1: Key Principles and Guidelines - The application guide is based on three principles: refinement of the Basic Standards, alignment with international standards, and incorporation of Chinese characteristics [1]. - The guide focuses on nine core issues, highlighting the importance of the value chain in sustainable information disclosure [2]. - Companies must reassess their value chain and related sustainable risks and opportunities when significant changes occur in their business model or structure [2]. Group 2: Importance of Financial and Non-Financial Information - The guide emphasizes the need for companies to link sustainable information with financial statements, reflecting overall performance and long-term value creation [2][3]. - A four-step assessment method is proposed for evaluating the importance of risks and opportunities, combining quantitative and qualitative approaches [3]. Group 3: Coordination with Existing Guidelines - The guide complements the "Listed Companies Sustainable Development Report Compilation Guidelines" issued by the three major stock exchanges, indicating a unified approach to corporate sustainable disclosure [4][5]. - The stock exchanges aim to help listed companies understand and comply with sustainable development reporting requirements, enhancing the quality of disclosures [5]. Group 4: Future Directions and Industry-Specific Guidance - The application guide includes both general and industry-specific guidelines to assist companies in identifying and disclosing significant sustainable information [5]. - The development of unified sustainable disclosure standards in China is an ongoing process, with suggestions to incorporate international practices for ESG themes not yet covered by national standards [5].