中国注册会计师协会有关负责人就印发鉴证准则答记者问时表示，考虑到企业可持续信息披露尚处于起 步阶段，能力建设、人才培养、完善内控体系都需要一定时间，现阶段鉴证准则不采取"一刀切"的强制 实施要求，在实施范围及实施要求作出规定之前，由执行可持续信息鉴证业务的机构自愿实施。未来将 随着企业可持续披露准则的实施，采取区分重点、试点先行、循序渐进、分步推进的策略。 解决ESG"如何审"和"怎样信"的难题 继企业ESG报告编制有了规范后，ESG鉴证机构的"官方操作手册"来了！ 1月27日，财政部印发《可持续信息鉴证业务准则第6101号——基本准则（试行）》，（以下简称"鉴证 准则"）。至此，国家统一的可持续披露准则体系建设再下一城，ESG鉴证有了官方用语，ESG报告的 编制要求与鉴证标准得到衔接。 鉴证准则的发布，对从业机构和企业都将有深远影响。多位业内人士对21世纪经济报道记者表示，开展 鉴证业务的机构有了专业化、体系化的执业规范，企业则需要尽早从"是否做鉴证"转向"如何高质量通 过鉴证"。 去年以来，财政部陆续印发《企业可持续披露准则——基本准则（试行）》《企业可持续披露准则第1 号——气候（试行）》等两项准则（以 ...

Core Viewpoint - The article emphasizes the importance of ESG practices in corporate development to address climate change challenges, highlighting the progress made in establishing a unified sustainable disclosure standard in China by 2027 and a complete system by 2030 [1][2]. Group 1: Sustainable Disclosure Standards - The Ministry of Finance, in collaboration with multiple departments, has made significant strides in developing a unified sustainable disclosure standard, with the release of the draft "Corporate Sustainable Disclosure Standard No. 1 - Climate (Trial)" marking a shift from macro frameworks to specific issues [2][3]. - The Ministry plans to establish a sustainable disclosure standard system that includes basic standards, climate standards, and verification standards by 2027, with a complete system expected by 2030 [1][2]. Group 2: Implementation Mechanisms - A collaborative governance framework is being formed, with the Ministry of Finance acting as a guiding unit to establish a national standardization technical committee for environmental and social governance [2][3]. - The Ministry aims to enhance inter-departmental cooperation to translate sustainable disclosure requirements into specific regulatory demands, fostering a cohesive approach to governance [2][3]. Group 3: Capacity Building - The article outlines five key areas for future work, including enhancing the capacity of enterprises to disclose sustainable information voluntarily, allowing time for preparation before mandatory implementation [3][4]. - Large enterprises, including state-owned and private companies, are encouraged to lead in the voluntary implementation of these standards to build experience [3][4]. Group 4: Third-Party Support - The article highlights the need for third-party institutions, such as accounting firms, to improve their capabilities in providing sustainable disclosure services, which are crucial for the application of the standards [4][5]. - There is an emphasis on the importance of enhancing the quality of sustainable information provided by these institutions [4]. Group 5: International Cooperation - The Ministry of Finance expresses a commitment to deepen international dialogue and cooperation in sustainable development, aiming for compatibility and coordination of standards to support global sustainable economic and environmental development [5].

Core Viewpoint - China is accelerating the establishment of a climate governance system, with the release of the "Climate Disclosure Guidelines" ahead of the original 2027 timeline, indicating a high priority for climate disclosure in the national sustainable disclosure framework [1][2][3]. Group 1: Climate Disclosure Guidelines - The Climate Guidelines consist of six chapters and 47 articles, focusing on climate-related issues and detailing disclosure requirements for companies regarding climate risks, opportunities, and impacts [1]. - The guidelines emphasize the need for companies to disclose Scope 3 emissions, particularly for financial institutions, which face strict disclosure norms [1][5]. - The drafting of the guidelines follows four principles: based on the Basic Guidelines, aligning with international standards, separating guideline formulation and implementation, and considering industry application needs [1][2]. Group 2: Implementation and Progress - The rapid progression from the Basic Guidelines to the Climate Guidelines, occurring within six months, highlights the urgency and importance of climate disclosure in the sustainable disclosure system [2]. - The guidelines are designed to be modular, with the Basic Guidelines serving as a foundational module and the Climate Guidelines as a specific module that integrates seamlessly [2]. - The guidelines aim to enhance the capacity of Chinese enterprises and financial institutions to conduct comprehensive carbon accounting and achieve "dual carbon" goals, thereby increasing China's influence in global sustainable development governance [3]. Group 3: International Alignment - The Climate Guidelines are aligned with the International Financial Reporting Standards S2 on climate-related disclosures, ensuring consistency with international practices while adapting to the realities of Chinese enterprises [4][8]. - The guidelines will incorporate international adjustments over time while retaining unique Chinese disclosure requirements, such as the impact of carbon quota trading [9]. Group 4: Challenges and Recommendations - Financial institutions face challenges in disclosing Scope 3 emissions due to insufficient data from investee companies and a lack of systematic data collection mechanisms [6][10]. - The guidelines require financial institutions to disclose financing emissions, which are challenging to measure, particularly for the 15th category of Scope 3 emissions [7]. - Companies are advised to enhance their data governance systems, utilize AI and big data for intelligent accounting, and progressively implement and optimize their disclosure processes [10].