《应用指南》对价值链、信息的关联、可持续信息使用者等问题进行了具体规定。价值链，是指企业的 价值创造活动各环节构成的完整关系链条。《应用指南》指出，企业可持续风险、机遇和影响不仅源自 企业自身的经营活动，还源自上下游价值链活动。企业应当以向可持续信息基本使用者提供可合理预期 会影响企业发展前景的重要信息为依据，合理确定价值链范围。 对于信息的关联，《应用指南》明确，可持续信息和财务报表信息的关联，包括定量信息之间的关联， 以及叙述性信息和财务报表相关信息之间的关联。可持续信息中包含的定量化、货币化的财务数据与财 务报表存在结构性关联，主要体现在资产、负债、收入、费用、现金流入、现金流出等多个方面。叙述 性信息和财务报表相关信息之间的关联，包括企业战略、指标和目标与财务报表相关信息之间的关联 等。 近日，财政部发布《〈企业可持续披露准则——基本准则（试行）〉应用指南》（以下简称《应用指 南》）。《应用指南》对2024年11月出台的《企业可持续披露准则——基本准则（试行）》（以下简称 《基本准则》）进行细化补充，增强了其指导性和可操作性。 可持续发展是人类社会繁荣进步的必然选择。随着全球对环境、社会和治理（ESG ...

Group 1 - The Ministry of Finance and the Ministry of Ecology and Environment jointly released the "Corporate Sustainable Disclosure Guidelines No. 1 - Climate (Trial) (Draft for Comments)" on April 30, with a feedback deadline of May 31, 2025 [1][2] - The guidelines will include application guidelines for nine specific industries, including electricity, steel, coal, oil, fertilizer, aluminum, hydrogen, cement, and automobiles, to provide direction for the application of basic and climate guidelines [1][2] - The overall goal is to establish a unified sustainable disclosure guideline system in China by 2030, with basic and climate guidelines expected to be released by 2027 [2][3] Group 2 - The "Climate Guidelines Draft for Comments" consists of six chapters and 47 articles, maintaining high consistency with the "Basic Guidelines" in terms of objectives, disclosure targets, and technical requirements [3] - The draft aligns with international standards, particularly in disclosing climate-related risks and opportunities, and encourages companies to pursue low-carbon development [3] - Companies will have the option to voluntarily implement the guidelines before formal requirements are established [3]

Group 1 - The Ministry of Finance and the Ministry of Ecology and Environment of China released the "Corporate Sustainability Disclosure Standards No. 1 - Climate (Trial) (Draft for Comments)" on April 30, 2023, which consists of six chapters and 47 articles covering governance, strategy, risk and opportunity management, indicators and targets, and appendices [1][2] - The governance chapter outlines disclosure objectives related to governance structures, management information, and third-party verification requirements [1] - The indicators and targets chapter specifies general and industry-specific climate-related indicators, climate-related goals, and the basis for greenhouse gas emissions accounting [1] Group 2 - The implementation of the climate standards will initially be voluntary for companies, considering their actual disclosure capabilities, before formal requirements are established [2] - Guidelines for nine specific industries, including electricity, steel, coal, oil, fertilizer, aluminum, hydrogen, cement, and automotive, are being developed to provide guidance for the application of the basic and climate standards [2] - The overall goal is to establish a unified sustainability disclosure standard system in China by 2030, with basic and climate standards expected to be released by 2027 [1][2]