{"id":60074173,"date":"2025-03-25T16:54:48","date_gmt":"2025-03-25T16:54:48","guid":{"rendered":"https:\/\/dialogue.earth\/uncategorized\/how-chinas-listed-firms-can-accelerate-emission-disclosures-2\/"},"modified":"2025-03-25T16:55:17","modified_gmt":"2025-03-25T16:55:17","slug":"60074173","status":"publish","type":"opinion","link":"https:\/\/dialogue.earth\/zh\/1\/60074173\/","title":{"rendered":"\u516b\u6210\u4e3b\u8981\u4e0a\u5e02\u4f01\u4e1a\u6c89\u9ed8\uff0c\u4e2d\u56fd\u5982\u4f55\u52a0\u901f\u4f9b\u5e94\u94fe\u6392\u653e\u62ab\u9732\uff1f"},"content":{"rendered":"\n<p>\u4e16\u754c\u6c14\u8c61\u7ec4\u7ec711\u6708\uff08WMO\uff09\u53d1\u5e03\u7684\u6700\u65b0<a 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href=\"https:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards-navigator\/ifrs-s1-general-requirements\/\">IFRS S1<\/a>\u548c<a href=\"https:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards-navigator\/ifrs-s2-climate-related-disclosures\/\">IFRS 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href=\"https:\/\/dialogue.earth\/zh\/3\/60042937\/\">\u300a\u4e0a\u5e02\u516c\u53f8\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u6307\u5f15\u300b<\/a>\uff0c\u9f13\u52b1\u4e0a\u5e02\u516c\u53f8\u62ab\u9732\u8303\u56f4\u4e09\u6392\u653e\u3002<\/p>\n\n\n\n<p>\u4e0e\u6b64\u540c\u65f6\uff0c\u9999\u6e2f\u4ea4\u6613\u6240\u5219\u5728\u5f3a\u5236\u6027\u62ab\u9732\u4e0a\u66f4\u8fdb\u4e00\u6b65\uff0c\u8ba1\u5212\u5206\u5c42\u6b21\u3001\u5206\u9636\u6bb5\u9010\u6b65\u5b9e\u65bdISSB\u51c6\u5219\uff0c\u6052\u751f\u7efc\u5408\u5927\u578b\u80a1\u6307\u6570\u4f01\u4e1a\u987b\u81ea2026\u5e74\u8d77\u5f3a\u5236\u62ab\u9732\u8303\u56f4\u4e09\u6392\u653e\u6570\u636e\u3002\u9999\u6e2f\u653f\u5e9c12\u670810\u65e5\u53d1\u5e03<a 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id=\"h-\u6311\u6218-\u4ece\u6d4b\u7b97\u5230\u62ab\u9732\u5230\u8bbe\u5b9a\u76ee\u6807\">\u6311\u6218\uff1a\u4ece\u6d4b\u7b97\u5230\u62ab\u9732\u5230\u8bbe\u5b9a\u76ee\u6807<\/h2>\n\n\n\n<p>\u5c3d\u7ba1\u8303\u56f4\u4e09\u6392\u653e\u7684\u62ab\u9732\u5df2\u5f00\u59cb\u6210\u4e3a\u4f01\u4e1a\u5173\u6ce8\u548c\u63a2\u7d22\u7684\u65b9\u5411\uff0c\u4f46\u8fd9\u4e00\u8fc7\u7a0b\u5145\u6ee1\u6311\u6218\u3002<\/p>\n\n\n\n<p>\u5728\u4e2d\u56fd\u4e3b\u8981\u4e0a\u5e02\u516c\u53f8\u4e2d\uff0c\u7ea680%\u7684\u4f01\u4e1a\u5c1a\u672a\u62ab\u9732\u8303\u56f4\u4e09\u6392\u653e\u6570\u636e\u3002\u5bf9\u4e8e\u672a\u7eb3\u5165\u7814\u7a76\u7684\u5176\u4ed6\u4e2d\u56fd\u516c\u53f8\uff0c\u8303\u56f4\u4e09\u62ab\u9732\u6bd4\u4f8b\u53ef\u80fd\u66f4\u4f4e\u3002<\/p>\n\n\n\n<p>\u5728\u5df2\u7ecf\u62ab\u9732\u8303\u56f4\u4e09\u6392\u653e\u7684\u4f01\u4e1a\u4e2d\uff0c\u5f88\u591a\u4f9d\u65e7\u5728\u505a\u201c\u9009\u62e9\u6027\u62ab\u9732\u201d\uff0c\u53ea\u62ab\u9732\u90a3\u4e9b\u8f83\u4e3a\u7b80\u5355\u3001\u5bb9\u6613\u8ba1\u7b97\u7684\u6392\u653e\u7c7b\u522b\uff0c\u6bd4\u5982\u5458\u5de5\u901a\u52e4\u548c\u5546\u52a1\u51fa\u884c\u7b49\uff0c\u800c\u5ffd\u89c6\u5bf9\u4f01\u4e1a\u78b3\u8db3\u8ff9\u5f71\u54cd\u91cd\u5927\u7684\u6392\u653e\u7c7b\u522b\u3002<\/p>\n\n\n\n<a class=\"wp-block-cd-related-news alignright block--related-news loading\" data-post-id=\"60042680\"><div class=\"block--related-news__image\"><\/div><div class=\"block--related-news__content\"><span class=\"block--related-news__heading\">\u63a8\u8350\u9605\u8bfb<\/span><span class=\"block--related-news__title\"><\/span><\/div><\/a>\n\n\n\n<p>\u6bd4\u5982\uff0c\u5bf9\u4e8e\u5927\u90e8\u5206\u4f01\u4e1a\u800c\u8a00\uff0c\u5916\u8d2d\u5546\u54c1\u548c\u670d\u52a1\u6392\u653e\u662f\u5176\u8303\u56f4\u4e09\u62ab\u9732\u4e2d\u7684\u4e3b\u8981\u6392\u653e\u6e90\uff0c\u4f46\u6211\u4eec\u7684\u7814\u7a76\u53d1\u73b0\u4ec5\u6709\u7ea67%\u7684\u4f01\u4e1a\u62ab\u9732\u4e86\u76f8\u5173\u6570\u636e\u3002\u7a76\u5176\u539f\u56e0\uff0c\u4e00\u65b9\u9762\uff0c\u4f01\u4e1a\u83b7\u53d6\u8be6\u7ec6\u7684\u91c7\u8d2d\u6570\u636e\u548c\u4f9b\u5e94\u5546\u6570\u636e\u8f83\u4e3a\u56f0\u96be\uff0c\u53e6\u4e00\u65b9\u9762\uff0c\u5982\u679c\u91c7\u7528\u57fa\u4e8e\u8d22\u52a1\u6216\u884c\u4e1a\u5e73\u5747\u6570\u636e\u7684\u6d4b\u7b97\u7ed3\u679c\uff0c\u4f01\u4e1a\u53c8\u53ef\u80fd\u62c5\u5fc3\u51c6\u786e\u6027\u4e0d\u8db3\u3002\u53e6\u4e00\u4e2a\u4f8b\u5b50\u662f\uff0c\u5728\u7eb3\u5165\u7814\u7a76\u7684102\u5bb6\u91d1\u878d\u673a\u6784\u4e2d\uff0c\u4ec5\u6709\u4e0d\u52307%\u7684\u4f01\u4e1a\u62ab\u9732\u4e86\u5176\u6295\u878d\u8d44\u7ec4\u5408\u78b3\u6392\u653e\u3002<\/p>\n\n\n\n<p>\u66f4\u4e3a\u4e25\u5cfb\u7684\u6311\u6218\u5728\u4e8e\u65b9\u6cd5\u5b66\u62ab\u9732\u7684\u7f3a\u5931\u3002\u5927\u90e8\u5206\u4f01\u4e1a\u5e76\u672a\u660e\u786e\u8bf4\u660e\u5176\u5177\u4f53\u8ba1\u7b97\u65b9\u6cd5\u3001\u4f7f\u7528\u7684\u6392\u653e\u56e0\u5b50\u6216\u6570\u636e\u6765\u6e90\uff0c\u8fd9\u5bfc\u81f4\u6570\u636e\u7684\u53ef\u4fe1\u5ea6\u548c\u53ef\u6bd4\u6027\u4e25\u91cd\u4e0d\u8db3\u3002\u4e0d\u540c\u7684\u8ba1\u7b97\u8fb9\u754c\u3001\u8ba1\u7b97\u65b9\u6cd5\u4ee5\u53ca\u6570\u636e\u6765\u6e90\uff0c\u4f7f\u5f97\u8303\u56f4\u4e09\u6392\u653e\u96be\u4ee5\u5728\u4e0d\u540c\u4f01\u4e1a\u4e4b\u95f4\u8fdb\u884c\u5bf9\u6bd4\uff1b\u800c\u65b9\u6cd5\u5b66\u8c03\u6574\u7f3a\u4e4f\u900f\u660e\u5ea6\uff0c\u4e5f\u4f7f\u5f97\u4f01\u4e1a\u5f88\u96be\u8ddf\u8e2a\u5e74\u5ea6\u6392\u653e\u53d8\u5316\u3002<\/p>\n\n\n\n<p>\u4fe1\u606f\u62ab\u9732\u5e76\u975e\u4f01\u4e1a\u5e94\u5bf9\u6c14\u5019\u53d8\u5316\u7684\u7ec8\u70b9\uff0c\u771f\u6b63\u7684\u6311\u6218\u5728\u4e8e\u8bbe\u5b9a\u5207\u5b9e\u7684\u51cf\u6392\u76ee\u6807\u5e76\u5f00\u5c55\u6709\u6548\u7684\u51cf\u6392\u884c\u52a8\uff0c\u4ee5\u5b9e\u73b0\u957f\u671f\u6c14\u5019\u76ee\u6807\u3002\u6211\u4eec\u7684\u7814\u7a76\u53d1\u73b0\uff0c\u5728\u6240\u6709\u6837\u672c\u4f01\u4e1a\u4e2d\uff0c\u4e0d\u8db35%\u7684\u4f01\u4e1a\u8bbe\u5b9a\u4e86\u660e\u786e\u7684\u8303\u56f4\u4e09\u51cf\u6392\u76ee\u6807\uff0c\u4ec5\u6709\u7ea63%\u7684\u4f01\u4e1a\u8bbe\u5b9a\u4e86\u8303\u56f4\u4e09\u51c0\u96f6\u76ee\u6807\u3002\u4ece\u5f00\u5c55\u78b3\u6392\u653e\u6d4b\u7b97\u548c\u62ab\u9732\u5230\u76ee\u6807\u8bbe\u5b9a\uff0c\u4f01\u4e1a\u4ecd\u6709\u5f88\u957f\u7684\u8def\u8981\u8d70\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u673a\u9047\u4e0e\u8d23\u4efb-\u5171\u521b\u96f6\u78b3\u4ef7\u503c\u94fe\">\u673a\u9047\u4e0e\u8d23\u4efb\uff1a\u5171\u521b\u96f6\u78b3\u4ef7\u503c\u94fe<\/h2>\n\n\n\n<p>\u8303\u56f4\u4e09\u6392\u653e\u62ab\u9732\u8868\u73b0\u9886\u5148\u7684\u4f01\u4e1a\uff0c\u5f80\u5f80\u5728\u5176\u4ed6\u65b9\u9762\u4e5f\u8868\u73b0\u51fa\u4e86\u66f4\u5f3a\u7684\u7ade\u4e89\u529b\u3002\u6bd4\u5982\uff0c\u900f\u660e\u7684\u4fe1\u606f\u62ab\u9732\u6709\u52a9\u4e8e\u51cf\u8f7b\u4f01\u4e1a\u878d\u8d44\u9650\u5236\uff0c\u964d\u4f4e\u4f01\u4e1a\u7ecf\u8425\u98ce\u9669\uff0c\u63d0\u5347\u4f01\u4e1a\u58f0\u8a89\uff0c\u5411\u5229\u76ca\u76f8\u5173\u65b9\u91ca\u653e\u51fa\u79ef\u6781\u4fe1\u53f7\u3002\u56e0\u6b64\uff0c\u4e3a\u63d0\u524d\u89c4\u907f\u672a\u6765\u7684\u76d1\u7ba1\u98ce\u9669\u5e76\u63d0\u9ad8\u5728\u5168\u7403\u5e02\u573a\u4e2d\u7684\u7ade\u4e89\u529b\uff0c\u4e2d\u56fd\u4f01\u4e1a\u5e94\u8ba4\u8bc6\u5230\u8303\u56f4\u4e09\u78b3\u6392\u653e\u6838\u7b97\u548c\u62ab\u9732\u7684\u91cd\u8981\u6027\uff0c\u5c3d\u65e9\u542f\u52a8\u76f8\u5173\u5de5\u4f5c\u3002<\/p>\n\n\n\n<div class=\"wp-block-cd-accordion block--accordion\"><span class=\"block--accordion__title\">\u7814\u7a76\u5c06\u5f53\u524d\u4f01\u4e1a\u8303\u56f4\u4e09\u62ab\u9732\u5212\u5206\u4e3a\u4e09\u4e2a\u4e3b\u8981\u9636\u6bb5\uff1a<\/span><div class=\"block--accordion__content\"><div class=\"block--accordion__content__inner\">\n<p><strong>1.<\/strong>\u4fe1\u606f\u7f3a\u5931\u9636\u6bb5\uff1a\u5927\u591a\u6570\u4f01\u4e1a\u4ec5\u62ab\u9732\u8303\u56f4\u4e00\u4e8c\u6392\u653e\uff0c\u5c1a\u672a\u62ab\u9732\u8303\u56f4\u4e09\u6570\u636e\u3002\u8fd9\u4e9b\u4f01\u4e1a\u4e9f\u9700\u5f00\u5c55\u4ece\u96f6\u5230\u4e00\u7684\u8303\u56f4\u4e09\u78b3\u6392\u653e\u6838\u7b97\u548c\u62ab\u9732\u884c\u52a8\uff0c\u4ee5\u786e\u4fdd\u957f\u671f\u5408\u89c4\u3002<\/p>\n\n\n\n<p><strong>2.<\/strong>\u57fa\u7840\u62ab\u9732\u9636\u6bb5\uff1a\u4e00\u4e9b\u4f01\u4e1a\u5df2\u7ecf\u5f00\u59cb\u62ab\u9732\u8303\u56f4\u4e09\u6570\u636e\uff0c\u4f46\u62ab\u9732\u4ecd\u505c\u7559\u5728\u57fa\u7840\u5c42\u9762\u3002\u6bd4\u5982\uff0c\u4ec5\u62ab\u9732\u603b\u91cf\u6570\u636e\u6216\u5458\u5de5\u901a\u52e4\u3001\u5546\u52a1\u65c5\u884c\u7b49\u6392\u653e\u7c7b\u522b\uff0c\u800c\u6ca1\u6709\u6d89\u53ca\u5230\u66f4\u591a\u5b9e\u8d28\u6027\u6392\u653e\u6e90\uff0c\u6216\u7f3a\u4e4f\u8be6\u7ec6\u7c7b\u522b\u7ec6\u5206\u548c\u65b9\u6cd5\u5b66\u3002\u8fd9\u4e9b\u4f01\u4e1a\u53ef\u4ee5\u901a\u8fc7\u501f\u9274\u884c\u4e1a\u9886\u5148\u4f01\u4e1a\u7684\u6700\u4f73\u5b9e\u8df5\uff0c\u63d0\u5347\u62ab\u9732\u7684\u8d28\u91cf\u548c\u89c4\u8303\u6027\u3002<\/p>\n\n\n\n<p><strong>3. 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