关于印发《企业可持续披露准则第1号——气候（试行）》的通知 欢迎扫描下方二维码关注： 为贯彻落实党的二十大和二十届历次全会精神，推动经济、社会和环境可持续发展，稳步推进我国可持续披露准则体系建设，规范企业 可持续发展信息披露，财政部会同生态环境部、外交部、国家发展改革委、工业和信息化部、商务部、中国人民银行、国务院国资委、 金融监管总局、中国证监会制定了《企业可持续披露准则第1号——气候（试行）》，现予印发，在实施范围及实施要求作出规定之前， 由企业自愿实施。 财政部 生态环境部 外交部 国家发展改革委 财会〔2025〕34号 各省、自治区、直辖市财政厅（局）、生态环境厅（局）、人民政府外事办公室、发展改革委、工业和信息化主管部门、商务主管部 门、国资委，中国人民银行上海总部及各省、自治区、直辖市、计划单列市分行，金融监管总局各监管局，新疆生产建设兵团财政局、 生态环境局、外事办公室、发展改革委、工业和信息化局、商务局、国资委，有关单位： 工业和信息化部 商务部 中国人民银行 国务院国资委 金融监管总局 2025年12月19日 企业可持续披露准则第1号——气候（试行） 第一章 总 则 第三条 企业在披露气候相 ...

Core Viewpoint - The hedge fund industry is actively lobbying the UK government to exclude itself from upcoming climate regulation, following similar movements in the EU [1][3]. Group 1: Regulatory Concerns - The Alternative Investment Management Association (AIMA) opposes the UK government's proposed requirement for companies to submit climate transition plans, arguing that such regulations would force short-term focused funds to align their investment strategies with long-term carbon emission scenarios, which is impractical and unreasonable [3]. - AIMA's global market head, Adam Jacobs-Dean, stated that creating a climate transition plan extending to 2050 may not be meaningful for funds with shorter investment horizons, especially those primarily engaged in interest rate trading and other financial instruments with low ties to the real economy [3][4]. - The UK government's push for climate regulation is driven by a 2024 court ruling that deemed existing climate policies insufficient to meet net-zero targets, prompting the government to seek compliance solutions [3][4]. Group 2: Implementation and Industry Response - The proposed regulations will apply to all UK-regulated fund managers, banks, insurance companies, and pension funds, including subsidiaries of foreign companies, as well as companies listed on the FTSE 100 index [4]. - The Climate-related Investor Group, managing approximately $75 trillion in assets, has suggested a phased approach to implementation, prioritizing large enterprises while allowing flexibility for small and medium-sized enterprises [4]. - AIMA, managing $4 trillion in assets, emphasizes the need to identify "truly effective measures" rather than opposing the financial industry's participation in climate change initiatives [4][5]. Group 3: Legal and Operational Risks - The hedge fund industry acknowledges climate change as an investment risk but faces challenges in creating meaningful transition plans due to the lack of regulatory requirements in many countries where they invest [5]. - Concerns have been raised regarding the potential legal risks and increased costs for the financial industry if mandatory transition plans are enforced, particularly given the differences in investment horizons and the ambiguity of regulatory content [6]. - There is a fear that mandatory compliance could lead to a "check-the-box" approach, resulting in increased costs without generating effective decision-making information [6].