摘要
2024年5月27日,财政部发布《企业可持续披露准则——基本准则(征求意见稿)》,标志着国家统一的可持续披露准则体系建设拉开序幕。本文基于国际视角,深入分析《基本准则》征求意见稿出台的国际背景和发展历程,归纳《基本准则》征求意见稿出台的国际必要性及对我国企业“走出去”的深远影响,并对如何保障《基本准则》的实施提供建议,以期为社会各界深入了解《基本准则》征求意见稿的国际背景及对全球价值链上的我国企业影响提供信息。
The Ministry of Finance issued the"Corporate Sustainability Disclosure Standards-Basic Standards(Draft for Comments)"on May 27,2024,marking the beginning of the construction of China's unified national sustainability disclosure standard system.Based on an international perspective,this article analyzes the international background and development process of the Draft,summarizes the international necessity of the Draft and its far-reaching impact on Chinese enterprises to"go global",and provides suggestions on how to ensure the implementation of the Basic Standards,so as to provide information for all sectors of society to have an in-depth understanding on the international background of the Draft and its impact on Chinese enterprises in the global value chain.
出处
《中国注册会计师》
北大核心
2024年第6期17-20,5,共5页
The Chinese Certified Public Accountant
