引領全球可持續發展：中國發布《企業可持續發展報告基本準則》

中國企業可持續發展報告邁入新階段。2024年12月財政部聯合其他九個部門正式發布《企業可持續發展報告基本準則》（以下簡稱《基本準則》），為全國範圍內的ESG（環境、社會及公司治理）信息披露提供統一標準和制度框架。這一重大舉措標誌著中國企業在推進可持續發展和履行全球責任方面的一個新里程碑。

Chinese corporate sustainability reporting has entered a new stage. In December 2024, the Ministry of Finance and nine other departments officially released the "Basic Standards for Corporate Sustainability Reporting" (hereinafter referred to as the "Basic Standards") to provide unified standards and institutional frameworks for ESG (environmental, social and corporate governance) information disclosure nationwide. This major move marks a new milestone for Chinese enterprises in promoting sustainable development and fulfilling global responsibilities.

推動全國企業落實ESG披露，2030年全面落地

作為中國在可持續發展領域的一項關鍵舉措，《基本準則》的制定工作始於2024年5月，當時財政部首次發布了徵求意見稿，經過數月的廣泛意見徵集和修訂後，最終確立了這一標準框架。

Promote enterprises across the country to implement ESG disclosure and fully implement it by 2030

As a key initiative of China in the field of sustainable development, the formulation of the "Basic Guidelines" began in May 2024, when the Ministry of Finance first released a draft for comments. After several months of extensive opinion collection and revision, this standard framework was finally established.

根據計劃，自2026年起，大型上市公司將開始強制性披露ESG報告，並在2030年前實現全行業的全面落地。此舉既是中國與全球ESG標準接軌的重要一步，也體現了中國對本地優先事項的關注，例如氣候變化應對、農村發展和社會福祉等。

According to the plan, starting from 2026, large listed companies will begin to compulsorily disclose ESG reports and achieve full industry implementation by 2030. This move is not only an important step for China to integrate with global ESG standards, but also reflects China's focus on local priorities, such as climate change response, rural development and social well-being.

全面構建ESG信息披露標準框架

《基本準則》由三個核心部分構成，為企業提供清晰、系統化的ESG信息披露要求：

這一框架還針對企業的多樣化需求制定了靈活的合規措施，允許企業分階段適應新標準，並根據自身資源和能力選擇適合的方法進行報告。

聚焦市場需求，優化投資環境

Comprehensively build a standard framework for ESG information disclosure

The "Basic Code" consists of three core parts, providing companies with clear and systematic ESG information disclosure requirements:

This framework also develops flexible compliance measures for the diverse needs of enterprises, allowing enterprises to adapt to the new standards in stages and choose appropriate reporting methods based on their own resources and capabilities.

Focus on market demand and optimize the investment environment

與徵求意見稿相比，最終版本的《基本準則》進一步加強了對市場需求的關注，特別是投資者和債權人對高質量ESG數據的需求。該標準通過強化市場驅動的問責機制，提升了ESG信息的價值，並促進企業與全球資本市場更深層次的對接。同時，為中小型企業提供了更大的合規靈活性，減輕了它們在資源有限情況下的合規壓力。

Compared with the consultation draft, the final version of the Basic Guidelines further strengthens the focus on market demand, especially the demand for high-quality ESG data from investors and creditors. This standard enhances the value of ESG information by strengthening market-driven accountability mechanisms and promotes deeper connection between companies and global capital markets. At the same time, it provides small and medium-sized enterprises with greater compliance flexibility and reduces their compliance pressure when resources are limited.

中國企業邁向可持續發展新高度

Chinese enterprises move towards new heights of sustainable development

隨著全球資本市場對ESG投資的重視日益提升，中國企業正在加速整合可持續發展理念，將其作為吸引國際資本和促進長期增長的重要戰略。然而，中國企業在推進ESG報告過程中依然面臨挑戰，包括數據準確性、標準化及如何平衡本地需求與國際準則的差異。

As the global capital market attaches increasing importance to ESG investment, Chinese companies are accelerating the integration of sustainable development concepts as an important strategy to attract international capital and promote long-term growth. However, Chinese companies still face challenges in promoting ESG reporting, including data accuracy, standardization and how to balance differences between local needs and international standards.

中國還通過一系列多邊合作機制，例如「一帶一路」倡議，進一步強化了在國際可持續發展領域的領導角色，展現了對透明度、企業責任及全球競爭力的承諾。《基本準則》的發布是中國企業推動可持續發展的一個重要里程碑，為全國企業提供了明確的實踐指導，並為全球可持續發展報告樹立了標杆。隨著《基本準則》的實施，中國將以更加透明和負責任的姿態，走向可持續發展的未來，並在全球可持續發展進程中發揮更加重要的作用。

China has also further strengthened its leadership role in the field of international sustainable development through a series of multilateral cooperation mechanisms, such as the "One Belt, One Road" initiative, demonstrating its commitment to transparency, corporate responsibility and global competitiveness. The issuance of the "Basic Code" is an important milestone for Chinese enterprises to promote sustainable development, providing clear practical guidance for enterprises across the country and setting a benchmark for global sustainability reporting. With the implementation of the Basic Code, China will move towards a sustainable future with a more transparent and responsible attitude and play a more important role in the global sustainable development process.