"气候变化已成为全球性、系统性风险议题。"中央财经大学可持续准则研究中心主任刘轶芳表示， 气候准则的发布，体现了我国对气候治理的高度重视，并以制度化信息披露提升政策透明度与可预期 性，在基础性制度层面为国际社会共同应对气候变化提供"中国方案"。 更好满足全球投资者对企业ESG信息需求 近日，财政部会同生态环境部、外交部等9部门制定印发《企业可持续披露准则第1号——气候（试 行）》。专家认为，气候准则的发布，标志着我国企业气候信息披露从"环境合规披露"向"可持续价值 披露"的重要跃迁。 构建全链条企业气候转型主动引导机制 气候准则共六章47条，包括总则、治理、战略、风险和机遇管理以及指标和目标等章节，规定了气 候准则制定的依据和目的，阐明了准则的披露目标，明确了气候相关信息的披露要素和框架等。 财政部会计司有关负责人就印发气候准则答记者问表示，作为继基本准则后国家统一的可持续披露 准则体系中的第一个具体准则，气候准则标志着我国可持续披露准则建设从总体框架迈向具体议题的纵 深推进。这不仅为企业应对气候变化提供了专项信息披露依据，也将为后续其他环境、社会和治理细分 领域准则的制定积累经验、奠定框架基础。 生态环境部 ...

新华财经北京12月25日电（记者董道勇）近日，财政部会同生态环境部、外交部等9部门制定印发了 《企业可持续披露准则第1号——气候（试行）》。专家表示，气候准则的发布，标志着我国企业气候 信息披露从"环境合规披露"向"可持续价值披露"的重要跃迁。 构建全链条企业气候转型主动引导机制 记者注意到，气候准则共六章47条，包括总则、治理、战略、风险和机遇管理以及指标和目标等章节， 规定了气候准则制定的依据和目的，阐明了准则的披露目标，明确了气候相关信息的披露要素和框架 等。 财政部会计司有关负责人就印发气候准则答记者问表示，作为继基本准则后国家统一的可持续披露准则 体系中的第一个具体准则，气候准则标志着我国可持续披露准则建设从总体框架迈向具体议题的纵深推 进。这不仅为企业应对气候变化提供了专项信息披露依据，也将为后续其他环境、社会和治理细分领域 准则的制定积累经验、奠定框架基础。 生态环境部环境规划院生态环境管理与政策研究所研究员李晓亮认为，气候准则与生态环境部等四部门 联合发布的《关于促进企业温室气体信息自愿披露的意见》，以及企业环境信息依法披露制度中的气候 相关要求形成分工明确、重点突出、有效衔接、协同发力的政策 ...

Core Viewpoint - The revised Corporate Governance Code, effective from January 1, 2026, aims to enhance investor protection and improve corporate governance standards in China, benefiting both current and future investors [1][10]. Summary by Sections Implementation and Enforcement - The effective implementation of the new regulations relies on the joint efforts of various stakeholders, including strict penalties for violations by regulatory bodies and detailed operational guidelines from industry associations [3]. Benefits for Ordinary Investors - Broader investment channels and opportunities will arise as the new code aligns with international standards, attracting more foreign capital into the A-share market, thus increasing the variety of investment options and market stability [5]. - Increased "voice" for minority shareholders through cumulative voting systems allows small investors to elect representatives to the board, ensuring their interests are better protected [5]. - Enhanced corporate governance is expected to lead to improved profitability and higher dividends, directly benefiting investors [5]. - The new code aims to reduce risks associated with fraudulent companies by ensuring stricter financial disclosures and preventing misuse of funds by major shareholders [5]. Key Measures Introduced - Intermediary institutions, such as accounting and law firms, are mandated to fulfill their roles as gatekeepers, actively monitoring corporate governance [6]. - Executive compensation is linked to company performance, incentivizing management to focus on sustainable growth [6]. - Companies are required to provide timely and accurate disclosures, with the chairman held accountable for any misleading information [6]. - Institutional investors are encouraged to participate in corporate governance, representing the interests of minority shareholders [6]. - Companies must disclose ESG (Environmental, Social, and Governance) information to enhance transparency and attract long-term investors [6]. - Related party transactions must be conducted at fair market prices, ensuring fairness and preventing conflicts of interest [7]. - Major shareholders are prohibited from misappropriating company funds, safeguarding investor interests [8]. - Independent directors are required to be free from conflicts of interest and must be compensated based on their performance [8]. - Minority shareholders can elect their representatives to the board through cumulative voting, enhancing their influence [9]. - State-owned enterprises must establish party organizations and incorporate party governance into their charters to ensure sound decision-making [9].