可持续披露准则十大热点问题分析

Analysis on Top 10 Hot Issues of Sustainability Disclosure Standards

2024年5月27日,财政部正式发布了《企业可持续披露准则—基本准则(征求意见稿)》,揭开了国家统一的可持续披露准则体系建设的序幕,中注协也于近日召开审计准则委员会会议,研究讨论与可持续披露准则体系相配套的可持续鉴证准则制定工作,标志着我国的可持续准则体系建设开始进入快车道,可持续报告实践也将全面展开。本文着重分析与可持续披露准则体系建设相关的十大热点问题,包括可持续报告名称之争、发展趋势、报告目标、报告内容、报告定位、优先议题、温室气体核算适用标准、温室气体核算经营边界、气候变化财务影响以及可持续报告独立鉴证问题。

On May 27,2024,the Ministry of Finance officially issued the"Corporate Sustainability Disclosure Standards-Basic Standards(Draft for Comments)",marking that the construction of China's sustainability disclosure standards system has begun to enter the fast lane,and the practice of sustainability report will also be in full swing.This article focuses on 10 hot issues related to the construction of sustainability disclosure standards system,including the dispute over the name of sustainability report,development trend,objectives of the report,content of the report,positioning of the report,priority issues,applicable standards for greenhouse gas emission accounting,business boundaries for greenhouse gas emission accounting,financial impacts of climate change,and independent assurance of sustainability report.