全球一致的可持续披露:影响和挑战

Globally Consistent Sustainability Disclosure:Implications and Challenges

国际可持续发展准则理事会(ISSB)发布了其成立以来第一套全球可持续发展披露标准草案《可持续相关财务信息披露一般要求(征求意见稿)》和《气候相关披露(征求意见稿)》,两个草案旨在为可持续发展和气候相关信息披露提供统一的基准。两个草案分别聚焦可持续和气候相关风险和机遇的披露,正式发布后有助于可持续相关信息披露更加一致、可比、可靠。建议国内企业从提升能力、夯实数据基础、构建内部披露机制等方面早做准备。

The International Sustainability Standards Board(ISSB) released its first set of draft global sustainability disclosure standards since its establishment:General Requirements for Disclosure of Sustainability-Related Financial Information(Draft for Comment) and Climate-Related Disclosures(Draft for Consultation).The two drafts aim to provide a unified benchmark for sustainable development and climaterelated disclosures.The two drafts focus on the disclosure of sustainability and climate risks and opportunities,respectively.The official release will help make sustainability-related information disclosure more consistent,comparable,and reliable.It is recommended that domestic enterprises make early preparations in terms of improving their capabilities,consolidating data foundations,and building internal disclosure mechanisms.