可持续披露准则制定和研究的比较与分析

Comparison and Analysis of Sustainability Disclosure Standards Formulation and Research

《企业可持续披露准则——基本准则(征求意见稿)》的发布,标志着我国迈出了可持续披露准则体系建设的重要一步。本文通过比较世界各重要经济体发布的可持续信息披露准则和中国可持续披露准则(征求意见稿)在披露目标、披露内容、披露要求上的异同,分析了中国可持续披露准则(征求意见稿)与其他可持续信息披露准则的内在联系与中国特色,为企业、投资者、债权人、监管部门等可持续发展信息的使用者深入理解可持续披露准则的意义和要求提供参考。

The release of the Corporate Sustainability Disclosure Standards-Basic Standards(Draft for Comments)marks an important step in establishing China's sustainability disclosure standards system.This article summarizes the disclosure objectives,disclosure contents,disclosure requirements and research status of the sustainability disclosure standards issued by major economies in the world and China,analyzes the internal relationship and Chinese characteristics of China's Sustainability Disclosure Standards(Draft for Comments)and other sustainability information disclosure standards,and provides a reference for enterprises,investors,creditors,regulators and other users of sustainable development information to deeply understand the significance and requirements of sustainability disclosure standards.