登录新浪财经APP 搜索【信披】查看更多考评等级 专题：2025可持续全球领导者大会&首届绿色产业与可持续消费博览会 炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！ 2025可持续全球领导者大会于10月16日-18日在上海市黄浦区世博园区召开。中国证券监督管理委员会 上市司一级巡视员毕晓颖出席并致辞。 "这不是别人要我们做，而是我们自己必须要做。"毕晓颖在2025可持续全球领导者大会上重申，中国上 市公司可持续信息披露制度将坚定走自主发展道路，按照"积极借鉴、以我为主、兼收并蓄、彰显特 色"的原则持续完善，决不受国际杂音干扰。 目前，交易所披露指引要求个别重要指数样本公司以及境内外同时上市的公司强制披露，涉及约400 多 家公司，强制披露家数虽然不多，但市值占全市场的"半壁江山"。其中已有95%的强制披露公司提 前"试水"，披露率、量化指标、气候信息完整度均创历史新高。证监会强调，未来扩大覆盖面时将充分 评估企业实践能力，对中小企业鼓励量力而行，不搞"一刀切"，确保节奏自主可控。 自主不是封闭，而是开放中的主导权。毕晓颖表示，借鉴国际可持续披露领域的有益经验，深入研究其 成熟和有效做 ...

Core Viewpoint - The China Association of Certified Public Accountants (CICPA) has released a draft guideline for sustainable information assurance, aiming to standardize and guide third-party institutions in conducting sustainability assurance services to ensure professional quality [1][4]. Group 1: Sustainable Information Assurance Standards - The sustainable information assurance standards will consist of basic standards, specific standards, and application guidelines, aligning with the corporate sustainability disclosure system [1][6]. - The draft guideline is positioned as the basic standard within the sustainable information assurance standards system, applicable to all types of sustainability information assurance services, including reasonable and limited assurance [4][7]. Group 2: Current Landscape and Challenges - Currently, sustainability information assurance in China is largely voluntary, with significant variations in quality management, professional ethics, and competence among assurance providers, which include accounting firms, consulting firms, and certification bodies [4][6]. - The draft guideline aims to address specific issues and needs in current sustainability assurance practices by providing clear and targeted requirements, thereby enhancing the quality of assurance services [4][7]. Group 3: Implementation and Scope - The draft guideline comprises four chapters and 225 articles, covering the entire process from business acceptance to report issuance, with the first chapter outlining the purpose and scope of the standards [6][7]. - The guideline is intended for all types of assurance institutions and personnel, not limited to certified public accountants, to ensure compliance with a unified set of professional standards [6][7].