Core Insights - The article emphasizes the increasing regulatory adjustments and uncertainties in sustainable development disclosures, highlighting the transition from voluntary standards to mandatory reporting requirements [1][2] - It discusses the importance of international standards for sustainable development disclosures, which are essential for companies to provide comparable investment-grade data [2][3] Group 1: Regulatory Landscape - The transition phase from voluntary to mandatory disclosure requirements is currently underway, with nearly 30 countries reviewing and incorporating the first set of sustainable development standards released by IFRS in 2023 into their legal frameworks [1] - The European Commission is proposing revisions to the EU Corporate Sustainability Reporting Directive (CSRD), which may include delaying its implementation and narrowing its scope to focus on larger companies with significant sustainability impacts [1][2] Group 2: Value Drivers of Sustainable Development Disclosures - The first category of value drivers focuses on strategy execution, emphasizing that "what can be measured can be managed," where sustainable development issues intertwine with financial matters [2] - Identifying, quantifying, and disclosing sustainability risks and opportunities can provide management with valuable insights, such as enhancing energy efficiency to reduce greenhouse gas emissions and operational costs [2] - The second category relates to business strategy formulation, where disclosures about sustainability-related risks and opportunities can influence cash flow and growth prospects, prompting management to adjust business strategies accordingly [2] - The final category highlights that sustainable development disclosures can serve as a source of capital support, enabling companies to access funding and lower capital costs by providing high-quality, comparable sustainability information to investors [2] Group 3: LSEG's Commitment - LSEG supports the IFRS sustainable development standards and advocates for their widespread adoption across jurisdictions to help investors and companies manage long-term sustainability risks and opportunities effectively [3] - The company aims to be a strategic driver of sustainable growth, focusing on providing sustainable financial products, engaging with market participants, transforming its operations, and enhancing community capabilities [6]

Jane Goodland LSEG可持续发展业务集团负责人 在可持续发展披露方面，监管政策不断调整，不确定性因素显著增多。 在此背景下，企业极易陷入纷繁复 杂的细枝末节中，从而忽视大局，未能意识到可持续发展披露能为组织创造的多元价值。 当下，我们正处于过渡阶段，即 从自愿性标准迈向强制性披露要求的过渡期 ，上述情况在此阶段显得尤为 突出。自国际财务报告准则（IFRS）于2023年发布首批可持续发展标准以来，据最新统计，全球已有近30 个国家的政府正着手审查并将这些标准纳入本国法律体系。与此同时，欧盟委员会（EC）也发起了一项旨 在简化欧盟法规、增强市场竞争力的举措，其中一项重要内容便是提议修订《欧盟企业可持续发展报告指 令》（CSRD）。首批受CSRD管辖的公司将于今年提交其可持续发展报告。此次审查的结果可能包括推迟 该指令的实施时间，并缩小其适用范围，以便将关注重点放在那些更有可能对可持续发展产生重大影响的大 型企业上。 在等待强制性要求的相关细则进一步明确的过程中，企业很可能会持续为即将出台的报告新准则做好筹备工 作，并在这一进程中探寻 可持续发展披露所蕴含的价值 。 我们可以从以下三个主要类别来剖析潜 ...