安永大中华区(安永)12月11日在北京、上海、香港三地共同发布《安永大中华区2025财年环境、社会和 治理报告》(以下简称《报告》)。《报告》提到，2025财年，安永大中华区通过购买国际自愿碳标准项 目(VCS)和绿色电力证书，首次实现绿色运营碳中和。上海环境（601200）能源交易所董事长赖晓明在 《报告》发布现场向安永颁发绿色运营碳中和证书，标志着安永大中华区正式实现运营碳中和。 服务国家战略和全球协同上，《报告》称，公司过去三年在全球执行了超过10万个中国企业海外服务项 目，协助超过3800个中国企业在海外开展业务，业务已覆盖90%的共建"一带一路"国家和地区，以专业 服务支持全球合作与包容性增长。 安永大中华区已连续五年发布ESG报告。安永大中华区ESG可持续发展主管合伙人李菁表示，2025财 年，安永更新全球环境目标：近期以"All in"战略推动业务深度脱碳，远期通过自然友好实践，力争在 2050年或更早实现净零排放。 在科技赋能上，《报告》提到，依托"All in AI"战略，安永推出基于EY METIS平台的安永智能问答及 智能风控平台"玄策"等AI工具，将AI技术深度应用于风险管控与ESG治 ...

上证报中国证券网讯（记者 徐潇潇）12月5日，普华永道中国副主席兼管理合伙人李尚义在2025深圳全 球招商大会上接受上海证券报记者采访时表示，作为深港合作的坚定支持者，普华永道在深圳的布局深 厚，深圳是普华永道进入中国内地的第一站。 "近年来，我们深度参与深圳先行示范区建设。"李尚义举例道，公司协助世界银行集团完成了营商环境 中国区企业调查，助力深圳打造一流营商环境；积极服务外资落地与科创企业上市；与前海深入探讨建 设"全球重要影响力的产业金融中心"；过去一年在深举办超20场企业出海活动；并推动国际消费中心城 市建设等。今年，公司还将年度旗舰活动——"中国2025税务峰会"放在深圳前海举办。 来源：上海证券报·中国证券网 来源：上海证券报·中国证券网 展望未来，李尚义表示，普华永道将继续传承服务深港的优良传统，重点在新质生产力发展、资本市场 服务、企业双向投资、规则衔接创新以及人才交流等领域加强与深港两地的合作。对深圳建对于深圳建 设"全球重要影响力的产业金融中心"这一新定位，李尚义认为，前海合作区作为国家级战略平台，应充 分发挥毗邻香港的区位优势，以深港合作为主线，以制度创新为核心，在四个方面重点发力： 一 ...

中经记者 杜丽娟 北京报道 在企业社会责任日益成为全球共识的当下，如何让社会影响力工作跳出"零散公益"的框架，真正融入企 业战略、实现可持续价值？《中国经营报》记者专访了德勤华北及华西区主管合伙人、社会影响力主管 合伙人王拓轩。 作为德勤中国管理团队中统筹社会影响力工作的核心成员，他见证并推动了德勤从"企业社会责 任"到"战略级社会影响力"的转型。在王拓轩看来，社会影响力不是一次性捐赠，而是"赋能式"的长期 陪伴。采访中他分享了实践中对行业痛点、技术赋能与未来趋势的深度思考，这为我们深刻理解社会影 响力的内涵提供了更多观察视角。 打造公益的可持续性 作为德勤中国区管理团队成员，王拓轩在组织架构上把社会影响力内嵌在管理层。"德勤公益基金会每 季度给管理团队发送数据，以展示每个业务部门和每个区域上季度志愿者参与人数、公益服务时长，并 进行排名，这在全公司层面推动了社会影响力的渗透。"在业界看来，这种管理层牵头的模式，不仅可 以直接推动包括CEO在内的管理层重视ESG，还能带来实实在在的资源协同效应。 相关数据显示，目前，德勤全球承诺每年投入净利润的3%用于社会影响力工作，中国区则聚焦乡村振 兴，组建了8人全职公益 ...

Core Insights - The report highlights the increasing importance of ESG performance in capital markets, influencing investors' decisions on stock holdings [1] - The concept of "going global" is emphasized, with ESG becoming a critical factor for Chinese companies expanding overseas [1][2] - Companies face compliance and disclosure pressures related to ESG when entering international markets, particularly in the EU [1][3] Group 1: ESG and International Expansion - ESG is becoming a significant consideration for Chinese companies as they navigate international markets, with over 2,000 companies assisted by Deloitte in expanding across 96 overseas markets [1] - The challenges faced by companies include not only ESG compliance but also the need to integrate local sustainable development requirements into their strategic planning [3] - The financing process for projects, especially in renewable energy, is heavily influenced by ESG standards set by multilateral banks, which can impact project timelines and costs [2] Group 2: Carbon Market and Green Energy - The global carbon market is still fragmented, with ongoing efforts to establish a unified trading system, highlighting the need for international cooperation [3] - Deloitte China has committed to carbon neutrality by purchasing renewable energy certificates, achieving 100% renewable energy usage in its offices [4] - The use of green electricity is expected to increase, with companies primarily acquiring it through green certificates, reflecting their commitment to environmental responsibility [4]

Core Insights - Deloitte China released its 2025 Fiscal Year Social Impact Report, marking the sixth consecutive year of publication, highlighting progress in business, talent, environment, society, and governance [1] Business - In the 2025 fiscal year, Deloitte China supported over 2,000 Chinese enterprises in expanding overseas, covering 96 international markets [1] - The firm provided multi-dimensional services to foreign enterprises in China, helping them identify risks and adjust strategies amid complex global trade policies [1] Talent - Since the launch of "Deloitte Academy," the organization has conducted over 3,000 internal training and exchange sessions, and facilitated more than 1,500 visits from government and enterprises [2] - Over 9,000 partners and employees have completed the "Ten Thousand AI/GenAI Talent Certification Training Program" [2] Environment - Deloitte China's offices have achieved 20 certifications for green and healthy buildings, and the company purchased 7,242 International Renewable Energy Certificates (I-RECs) and 754 Chinese Green Power Certificates (GECs), achieving 100% renewable energy usage in its offices [2] - The company is committed to a net-zero emissions goal and is actively engaging employees in ecological protection while promoting low-carbon operations across its value chain [2] Social Impact - Deloitte China has invested in rural education and talent development, with the "Smart Start" program benefiting over 1.4 million people and a total of 9.27 million beneficiaries [2] - The total investment in social impact strategies for the year reached 30.18 million RMB [2] Governance - The governance structure has been continuously improved through collaboration among the partner meeting, board of directors, and management team [2] - Deloitte China has incorporated practical experiences from its audit quality independent advisory committee into the "Certified Public Accountant Industry Development Report" and received four international certifications, including ISO/IEC 27001 [2] Future Outlook - Deloitte China's CEO emphasized the importance of strengthening capability building and innovation investment to create long-term positive impacts on clients, talent, and the environment, aligning with China's high-quality development [3]

新京报贝壳财经讯（记者陈维城）11月10日至21日在巴西举行的《联合国气候变化框架公约》第三十次 缔约方大会（COP30）备受关注。毕马威中国环境、社会和治理（ESG）主管合伙人沈莹出席COP30认 为，在全球对气候与可持续发展要求不断提升的背景下，企业披露的可持续信息正在从"可选题"转变 为"必答题"，ESG鉴证如今正逐渐成为企业战略管理的重要组成部分。全球ESG鉴证成熟度呈现分化态 势，而数据质量成核心竞争力。总体趋势已经非常明确：ESG鉴证不是终点，而是一个持续旅程的起 点。 《毕马威2025年环境、社会与治理鉴证成熟度指数》报告显示，不同阶段受访企业的总体准备度得分为 46.77分，其中，领跑级企业大幅领先，成熟度得分为65.2，而入门级企业仅为30.5，差距显著。《报 告》建议，企业应确保相关工作不仅以合规为导向，更要着眼于更长的目标——创造长期价值并建立利 益相关方的信任。 校对 柳宝庆 专业机构的价值不仅体现在知识整合与传播，更在于提供全方位的专业服务支持。对此，毕马威开发了 专门的ESG鉴证准备度评估工具，涵盖治理、技能、数据管理、数字技术与价值链，帮助企业评估在接 受全面ESG鉴证方面的准备 ...

Core Insights - The Hong Kong SAR government has established a cross-department "Outbound Enterprises Task Force" to support mainland enterprises in expanding overseas through Hong Kong [2] - Ernst & Young (EY) has been invited to join the task force, aiming to assist companies in their international ventures and enhance Hong Kong's role in national high-quality development [2] - EY's Hong Kong and Macau Managing Partner highlighted Hong Kong's transformation from a "super connector" to a "value chain enhancer" due to government initiatives like the Greater Bay Area development and the Belt and Road Initiative [2] Group 1 - The task force brings together various public institutions, professional organizations, chambers of commerce, and business entities to create a one-stop support platform for mainland enterprises [2] - EY aims to leverage its global resources and professional service capabilities to assist companies in navigating challenges such as market awareness, supply chain management, regulatory compliance, and cultural differences [2] - The establishment of EY's China Overseas Investment Business Department and Belt and Road professional service team reflects its commitment to supporting enterprises on the path of high-quality development [5] Group 2 - Hong Kong's core advantages include a common law legal system, a robust capital market foundation, and a comprehensive professional service ecosystem [3]

安永于巴西贝伦COP30会场设立EY House主题展厅，旨在搭建一个融合企业、政府、学界、非政府组织及公民团体各方力量的对话平台，通过展示切实 行动与创新方案，探索气候自然行动与长期价值共创的双赢之路。 COP30 《联合国气候变化框架公约》 第30次缔约方大会 践行可持续理念 推动绿色新发展 COP30落幕之后，EY House将被赠予帕拉州土著民族事务厅作为其办公新址，此举亦是安永对该区域可持续与包容性发展的坚定承诺。 可持续、可回收、可循环或可再生材料。 采用光伏太阳能系统的可再生能源。 水循环利用与节约系统。 当地合作社在现场产生的废物的再利用、再利用和再循环。 采取场外模块化施工技术以减少浪费、提高执行速度。 在COP30期间，安永不仅派出了由全球及区域代表领衔的强大代表团，更通过EY House主办系列专业论坛和边会，深度参与了全球气候治理对话。 本文是为提供一般信息的用途所撰写，并非旨在成为可依赖的会计、税务、法律或其他专业意见。请向您的顾问获取具体意见。 EY House是一个致力于商业合作、创新与未来规划的交流空间，不仅在COP30期间，也将在未来持续发挥作用。我们将通过一系列融合本土与国 ...

Group 1 - The construction of Hainan Free Trade Port is entering a critical stage, with institutional openness and policy innovation accelerating, creating new opportunities for regional collaborative development and corporate layout [1][2] - Deloitte China emphasizes the complementary nature of Hainan and Hong Kong in terms of location, resources, and open systems, with ongoing deepening of cooperation between the two regions [1] - Hainan Province is set to continue tax system optimization, including a 15% corporate and individual income tax policy, expanding the range of "zero tariff" goods, and enhancing duty-free shopping policies to attract diverse consumer demands [1] Group 2 - The full closure of Hainan Island will begin on December 18, marking a significant step in China's commitment to high-level opening-up and the construction of an open world economy [2] - The Central Committee's proposal for the 15th Five-Year Plan highlights Hainan's important role in China's future development, indicating its mission to lead the new era of opening-up [2] - Deloitte plans to leverage its cross-regional and multi-field professional service advantages to support the development of a more open, efficient, and sustainable business ecosystem in Hainan, facilitating Hong Kong enterprises in expanding their market presence [2]

第八届中国国际进口博览会(以下简称"进博会")的展台上，普华永道全球新品牌形象首次在中国亮相。 作为连续八年参与进博会的"全勤生"，普华永道今年将焦点投向企业出海与人工智能两大热点领域。 而谈及税务智能化的核心价值，庄树清将其归纳为三个关键方向：一是税务合规程序化，借助AI快速 检索法规政策、分析税收影响、匹配相似案例，帮助企业应对频繁变化的税务环境；二是税收管理数字 化升级，通过AI技术解决发票管理、票据识别等基础工作中的痛点，打通数据流转壁垒；三是税收风 险智能化管控，利用大语言模型挖掘多维度数据关联，精准识别潜在风险点，弥补传统风险管控的不 足。 在她看来，随着技术的不断成熟，未来AI的定位将进一步升级，有望从单纯的辅助工具转变为企业 的"战略顾问"，为企业决策提供更具价值的支撑。 守住数据安全生命线 "尽管AI热度高涨，但实践过程中，其在企业级场景的规模化落地仍面临两大瓶颈。"庄树清坦言，数据 质量是基础，场景落地是关键。 庄树清解释道，专业税务问题需要精准的法规解读和案例支撑，因此必须构建经过验证的专业数据库， 涵盖政策法规、实操案例等可信数据，才能确保AI输出结果的可靠性；同时，高价值业务场景的落 ...