Core Viewpoint - The Ministry of Finance has released the "Guidelines for the Application of the Corporate Sustainability Disclosure Standards - Basic Standards (Trial)" to enhance the disclosure of sustainability impact information by enterprises, allowing voluntary implementation before specific requirements are established [1][2]. Group 1: Sustainability Disclosure Requirements - The guidelines emphasize the importance of disclosing significant sustainability impact information that is not covered by specific articles, focusing on the actual or potential economic, social, and environmental impacts of corporate activities [1][2]. - The core elements of disclosure outlined in Articles 18 to 23 focus on sustainable risks and opportunities, which are crucial for basic users of sustainability information who are directly affected by the financial effects of corporate development [2][3]. Group 2: Governance and Strategic Implications - The establishment of sustainability committees at the board level reflects the management of sustainable risks and opportunities, as well as corporate social responsibility [2]. - Long-term goals set by enterprises, such as carbon reduction plans, not only address sustainable risks but also contribute positively to environmental impacts [2]. Group 3: Additional Disclosure for Broader Information Needs - Enterprises are required to supplement disclosures regarding sustainability impacts that are not included in the sustainable risks and opportunities, catering to the information needs of users beyond basic sustainability information users [3].

欢迎扫描下方二维码关注： 关于印发《〈企业可持续披露准则——基本准则（试行）〉应用指南》的通知 财会〔2025〕21号 《企业可持续披露准则——基本准则（试行）》应用指南 一、关于价值链 《企业可持续披露准则——基本准则（试行）》（以下简称本准则）第四条规定，企业开展可持续信息披露应当考虑价值链情况。 （一）价值链范围确定的原则。 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。企业获取价值链信息需要从其不控制或者不具 有所有者权益的各方收集，导致获取必要信息以确定其价值链的范围具有很大挑战。本准则未规定企业需要考虑的价值链范围，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。为减轻负担，本准则允许 企业使用 相称性原则 确定与每项可持续风险、机遇和影响有关的价值链的范围，包括价值链广度和构成。 （二）价值链中风险、机遇和影响范围的重新评估。 企业在发生重大事件或者情况发生重大变化时，应当重新评估其整个价值链中所有受影响的可持续风险、机遇和影响的范围。此类重大 事件或者情况的重大变化通常包括： 国务院有关部委、有关直属机构， ...