其中，《气候准则》提出，当企业发生碳排放权交易、购买绿色电力证书、开发温室气体自愿减排项 目、出售和购买减排量、签订可再生能源合同等交易或者事项的，应当披露报告期间与这些交易或者事 项相关的资本化成本、费用化支出以及收益或者损失，并披露这些交易或者事项对企业下一年度报告期 间相关财务报表的影响。 为规范企业与气候相关风险、机遇和影响的信息披露（以下简称气候相关信息），保证气候相关信息质 量，财政部会同生态环境部、外交部、国家发展改革委等部门近日制定了《企业可持续披露准则第1号 ——气候（试行）》（以下简称《气候准则》）。 根据《气候准则》要求，企业披露的气候相关信息主要包括"治理、战略、风险和机遇管理、指标和目 标"4方面内容。 在气候治理方面的信息披露上，《气候准则》明确企业应当披露负责监督气候相关风险和机遇的治理机 构或人员的职权范围、授权、职责描述等基本信息，并披露治理机构或人员气候相关风险和机遇的监督 责任、专业技能和胜任能力，在重大交易决策时如何考虑气候相关风险和机遇等内容。同时，企业应当 披露管理层在管理和监督气候相关风险和机遇时所采用的治理架构、控制措施和在程序中的作用。 针对可持续风险和机遇的 ...

ESG Policies - China's Ministry of Ecology and Environment, along with several other government bodies, has issued the "National Plan for China's Implementation of the Montreal Protocol on Substances that Deplete the Ozone Layer (2025-2030)", which aims to strengthen the management of ozone-depleting substances and hydrofluorocarbons, addressing ozone layer depletion and climate change while promoting green, low-carbon, and high-quality development in related industries [1] Climate Disclosure Standards - The Ministry of Finance has released a draft for public consultation on the "Corporate Sustainable Disclosure Standards No. 1 - Climate (Trial)". This draft is expected to become China's first specific standard for corporate climate information disclosure, building a comprehensive disclosure framework covering governance, strategy, risk and opportunity management, indicators, and targets [2] ESG Investment Mechanisms - The Shenzhen Stock Exchange has announced a revision to the ChiNext Index compilation plan, introducing an ESG negative exclusion mechanism starting June 16, 2025. Companies rated below B in the national ESG rating will be excluded, and a 20% weight limit will be set for individual sample stocks during periodic adjustments. This move is seen as a significant step towards institutionalizing ESG investment in the A-share market [3] Electric Vehicle Infrastructure - During the "May Day" holiday, the charging volume for electric vehicles at highway service areas reached a record high of 30.68 million kilowatt-hours, marking a 28% increase compared to the same period last year. This surge reflects the growing acceptance and popularity of electric vehicles, as well as the gradual improvement of charging infrastructure in China [4] ESG Development Initiatives - Xiamen has released the first ESG development action plan in Fujian Province, aiming to establish itself as a leading city in ESG development by 2027. The plan focuses on creating a "124" system, which includes becoming a national leader in ESG development, implementing ESG practices, and fostering a market ecosystem [6]

Group 1 - The core viewpoint of the article is the introduction of the draft "Corporate Sustainability Disclosure Standards No. 1 - Climate (Trial) (Consultation Draft)" by the Ministry of Finance and the Ministry of Ecology and Environment, which aims to establish a unified climate disclosure standard in China [2][3] - The draft consists of six chapters and 47 articles, covering general principles, governance, strategy, risk and opportunity management, indicators and targets, and appendices [2] - Companies are required to identify climate-related risks and opportunities that may reasonably be expected to affect their development prospects and disclose the financial impacts of these risks and opportunities [2][3] Group 2 - Specific climate indicators that companies must disclose include greenhouse gas emissions, climate-related physical risks, transition risks, opportunities, capital allocation, internal carbon pricing, and compensation metrics [3] - For Scope 3 greenhouse gas emissions, companies must determine and disclose the categories included in their measurement based on their value chain [3] - The Ministry of Finance indicates that the draft aligns with the International Financial Reporting Sustainability Disclosure Standards No. 2 - Climate-related Disclosures (S2), promoting low-carbon and green development while considering the actual disclosure capabilities of Chinese companies [3][4] Group 3 - The Ministry of Finance is developing application guidelines for nine specific industries, including electricity, steel, coal, oil, fertilizers, aluminum, hydrogen, cement, and automobiles, to provide guidance for the implementation of the basic and climate standards [4]