国际可持续发展信息披露标准新发展及对我国金融业的影响与启示

The New Development of International Sustainable Development Information Disclosure Standard and Its Influence and Enlightenment on China's Financial Industry

为落实《巴黎协定》及其实施细则,适应利益相关者对可持续发展信息需求变化,缓解可持续发展信息披露标准不一、信息可比性不足等问题,国际财务报告准则基金会、欧盟委员会、美国证券交易委员会近期陆续组织发布新的可持续发展信息披露标准,全球可持续发展相关信息披露有望迎来新一轮革新。本文归纳了国际可持续发展信息披露标准的历史演变与现实需要,概括了近期国际、欧盟和美国三类可持续发展信息披露标准的制定背景、制定进程及主要披露要求,比较分析三类准则的异同点及面临的挑战,结合我国金融业实际,提出建立企业综合报告战略、积极参与国际标准制定、做好可持续发展信息披露顶层设计、健全披露标准执行机制、构建可持续发展信息监督体系、利用可持续发展信息推动绿色金融发展、防控气候相关金融风险等政策建议。

In order to implement the"Paris Agreement"and its implementation rules,adapt to the changes of stakeholders'demand for sustainable development information,and alleviate the problems of sustainable develop⁃ment information disclosure standards differentiation and insufficient information comparability,the International Financial Reporting Standards Foundation,the European Commission and the U.S.Securities and Exchange Com⁃mission have successively organized and issued sustainable development information disclosure standards recent⁃ly.The global sustainable development related information disclosure is expected to usher in a new round of inno⁃vation.This paper summarizes the historical evolution and practical needs of international sustainable develop⁃ment information disclosure standards,and summarizes the recent development background,development process and main disclosure requirements of three types of sustainable development information disclosure standards in the international,EU and US,and compares and analyzes the similarities,differences and challenges of the three types of criteria.Finally,combined with the reality of China's financial industry,this paper proposes to establish a corporate comprehensive reporting strategy,actively participate in the formulation of international standards,pay attention to the top-level design of sustainable development disclosure,improve the disclosure standard implemen⁃tation mechanism,build a sustainable development information supervision system,use sustainable information to promote the development of green finance,and prevent and control climate-related financial risks.