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政 策 速 递 Policy overview

国内  

Domestic policy Overview

财政部等九部委发布《企业可持续披露准则——基本准则（试行）》

Ministry of Finance Released Corporate Sustainability Disclosure Guidelines - Basic Guidelines (Trial)

国务院印发《有效降低全社会物流成本行动方案》

State Council Released Action Plan for Effectively Reducing Social Logistics Costs

香港特区政府推出香港可持续披露路线图

Hong Kong SAR Government Released Hong Kong Sustainability Disclosure Roadmap

中国人民银行等七部门联合印发《推动数字金融高质量发展行动方案》

People’s Bank of China and other Departments Jointly Released Action Plan for Promoting High-Quality Development of Digital Finance

十四届全国人大常委会表决通过《中华人民共和国能源法》

The 14th National People's Congress passed the Energy Law of the People's Republic of China

《中央企业上市公司ESG蓝皮书》发布，央企上市公司ESG披露率达99.6%

State-owned Assets Supervision and Administration Commission Released ESG Blue Book of Central Enterprises Listed Companies

生态环境部发布《中国应对气候变化的政策与行动 2024年度报告》

Ministry of Ecology and Environment Released China's Policies and Actions on Climate Change 2024 Annual Report

国际 

International policy Overview

欧盟发布中小微企业自愿性ESG披露标准VSME

EFRAG Released the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME)

欧盟联合研究中心进行生态设计法规（ESPR）的潜力评估

European Commission's Joint Research Centre Evaluated the Potential of Ecodesign for Sustainable Products Regulation

欧盟理事会批准ESG评级监管新规

EU Council Greenlighted new regulation on Environmental, social and governance (ESG) ratings

IFRS推出《气候相关风险与机遇及实质性信息披露指南》

IFRS Released Educational material about Sustainability-related risks and opportunities and the disclosure of material information

联合国环境规划署发布《2024年排放差距报告》

UN Environment Programme Released Emissions Gap Report 2024

国内政策动态

Domestic policy trends

1

财政部发布《企业可持续披露准则——基本准则（试行）》

Ministry of Finance Released Corporate Sustainability Disclosure Guidelines - Basic Guidelines (Trial)

2024年12月17日，财政部等九部委发布《企业可持续披露准则——基本准则（试行）》，拉开了国家统一的可持续披露准则体系建设的序幕，具有重要的里程碑意义。《基本准则》面向所有企业，采用“区分重点、试点先行、循序渐进、分步推进”的实施策略，先在上市公司、国有企业以及金融机构这三类公共受托责任主体采用，时机成熟后再推广到非上市公司等市场主体。《基本准则》与国际标准接轨，为企业评估双重重要性、披露可持续信息、评估价值链风险提供清晰指导。

On December 17,2024, the Ministry of Finance and other government departments released the Corporate Sustainability Disclosure Guidelines - Basic Guidelines (Trial)), marking the establishment of a unified national framework for sustainability disclosure guidelines, which is of significant milestone importance.

The Basic Guidelines apply to all enterprises and adopt an implementation strategy of "differentiating priorities, piloting first, progressing step by step". The Basic Guidelines will first be adopted by listed companies, state-owned enterprises, and financial institutions. When the groundwork is laid, it will be extended to non-listed companies and other market entities. Aligned with international standards, the Basic Guidelines provide clear guidance for enterprises to assess double materiality, disclose sustainability information, and evaluate value chain risks.

原文链接 Original link ：

https://kjs.mof.gov.cn/gongzuotongzhi/202405/t20240527_3935674.htm

2

国务院印发《有效降低全社会物流成本行动方案》

The General Office of the State Council released the Action Plan for Effectively Reducing Social Logistics Costs

2024年11月27日，中共中央办公厅、国务院办公厅印发了《有效降低全社会物流成本行动方案》。《行动方案》鼓励物流技术创新平台和龙头企业为中小物流企业数智化赋能；要求加快物流绿色化转型，制定绿色物流重点技术和装备推广目录，支持物流枢纽场站、仓储设施、运输工具等绿色化升级改造。开展绿色物流企业对标达标行动，持续推进物流包装绿色化、减量化、可循环。

On November 27, 2024, the General Office of the State Council released the Action Plan for Effectively Reducing Social Logistics Costs. The Plan encourages logistics technology innovation platforms and leading enterprises to empower small and medium-sized logistics companies with digital intelligence. It also calls for accelerating the green transformation of logistics, developing a directory for the promotion of key green logistics technologies and equipment, and supporting the green upgrade and transformation of logistics hubs, warehouses, transportation tools, and other facilities. The plan includes actions to benchmark and meet standards for green logistics enterprises and continues to promote the greening, reduction, and recyclability of logistics packaging.

原文链接 Original link ：

https://www.gov.cn/zhengce/202411/content_6989623.htm

3

香港特区政府推出香港可持续披露路线图

Hong Kong SAR Government Released Hong Kong Sustainability Disclosure Roadmap

2024年12月10日，香港特区政府推出有关香港可持续披露路线图，阐明香港要求公众责任实体采用国际财务报告可持续披露准则（ISSB准则）的方针，并就不迟于2028年大型公众责任实体全面采用ISSB准则提供清晰路径。从2025年1月1日起，所有港股上市公司须参照IFRS S2的气候规定披露相关信息，不披露就解释，其中恒生综合大型股指数成分股的发行人强制披露。

On December 10, 2024, the Hong Kong Special Administrative Region (SAR) Government released the Hong Kong Sustainability Disclosure Roadmap, outlining the policy for public interest entities in Hong Kong to adopt the International Financial Reporting Standards (ISSB Standards). It provides a clear path for the full adoption of ISSB Standards by large public interest entities by 2028 at the latest. Starting from January 1, 2025, all Hong Kong-listed companies will be required to disclose climate-related information in accordance with IFRS S2, (Disclose or Explain). Issuers included in the Hang Seng Composite Large Cap Index will be subject to mandatory disclosure.

原文链接 Original link ：

FSTB_Roadmap2024_eBooklet_TC.pdf

4

中国人民银行等七部门联合印发《推动数字金融高质量发展行动方案》

People’s Bank of China and Other Departments Jointly Released Action Plan for Promoting High-Quality Development of Digital Finance

2024年11月27日，中国人民银行、国家发展改革委、工业和信息化部、金融监管zongju、中国证监会、国家数据局、国家外汇局等七部门联合印发《推动数字金融高质量发展行动方案》。

《行动方案》强调运用数字技术提升重点领域金融服务质效，提出推动金融机构基于企业碳账户、碳排放数据以及环境、社会和公司治理（ESG）评分等，探索创新金融产品和服务模式。运用数字技术开展定性定量分析，提高绿色企业、绿色项目智能识别能力。加强与外部机构合作，运用数字技术探测收集碳足迹信息，提升碳减排计量、核算和披露水平，提高绿色金融风险管理能力。

On November 27, 2024, the People’s Bank of China, the National Development and Reform Commission and other departments jointly issued the Action Plan for Promoting High-Quality Development of Digital Finance.

The Action Plan emphasizes the use of digital technology to enhance the quality and efficiency of financial services in key areas. It proposes encouraging financial institutions to explore innovative financial products and service models based on corporate carbon accounts, carbon emission data, and ESG scores. The plan also advocates strengthening collaboration with external institutions, using digital technology to detect and collect carbon footprint information, enhancing the measurement, accounting, and disclosure of carbon reduction, and improving green finance risk management capabilities.

原文链接 Original link ：

https://www.gov.cn/lianbo/bumen/202411/content_6989645.htm

5

《中华人民共和国能源法》发布，开启能源领域法治的新纪元

The Energy Law of the People's Republic of China is Released, Opening a New Era in the Energy Sector

2024年11月8日，十四届全国人大常委会第十二次会议表决通过《中华人民共和国能源法》，自2025年1月1日起施行。

在可持续领域，《能源法》第八条提出国家要建立健全能源标准体系，保障能源安全和绿色低碳转型。第十三条提出，县级以上人民政府及其有关部门应当采取多种形式，加强对节约能源、能源安全和能源绿色低碳发展的宣传教育，促进形成绿色低碳的生产生活方式。第三十四条强调，国家通过实施可再生能源绿色电力证书等制度建立绿色能源消费促进机制，鼓励能源用户优先使用可再生能源等清洁低碳能源。

On November 8, 2024, the 14th National People's Congress passed the Energy Law of the People's Republic of China, which will come into effect on January 1, 2025.

Article 8 of the Energy Law stipulates that the country shall establish and improve the energy standard system to ensure energy security and promote a green, low-carbon transformation. Article 13 states that governments at or above the county should take various forms of action to strengthen public education and awareness on energy conservation, encouraging the formation of low-carbon production and life styles. Article 34 emphasizes that the state will establish mechanisms to promote green energy consumption through renewable energy green power certificates.

原文链接 Original link ：

https://www.gov.cn/yaowen/liebiao/202411/content_6985761.htm

6

《中央企业上市公司ESG蓝皮书》发布，披露率达99.6%

ESG Blue Book of Central Enterprises Listed Companies Released, Disclosure Rate for Listed central enterprise-listed companies Reached 99.6%

国资委发布《中央企业上市公司ESG蓝皮书》，披露率达99.6%。

2024年11月7日，国务院国资委正式发布《中央企业上市公司ESG蓝皮书》。《蓝皮书》显示，截至2024年9月底，央企集团控股的上市公司ESG报告披露率达99.6%，93.9%的央企上市公司ESG报告与年度财务报告同步披露。近六成企业在董事会层面设立了ESG领导机构，四成企业将ESG绩效纳入管理薪酬考核范畴，近九成明确ESG工作主管部门处室。

ESG Blue Book of Central Enterprises Listed Companies Released, Disclosure Rate for Listed SOEs Reached 99.6%

On November 7, 2024, the State-owned Assets Supervision and Administration Commission (SASAC) officially released the ESG Blue Book of Central Enterprises Listed Companies. According to the Blue Book, as of the end of September 2024, the ESG report disclosure rate for Central Enterprises Listed Companies reached 99.6%. Additionally, 93.9% of central enterprise-listed companies disclosed their ESG reports alongside their annual financial reports.Nearly 60% of companies have established ESG leadership bodies at the board level, 40% of companies have included ESG performance in their management compensation assessment, and nearly 90% have clearly defined the department in charge of ESG work.

原文链接 Original link ：

https://baijiahao.baidu.com/s?id=03251877&wfr=spider&for=pc

7

生态环境部发布《中国应对气候变化的政策与行动 2024年度报告》

Ministry of Ecology and Environment Released China's Policies and Actions on Climate Change 2024 Annual Report

2024年11月6日，生态环境部编制了《中国应对气候变化的政策与行动 2024年度报告》并在新闻发布会上正式发布。

《年度报告》全面介绍了2023年以来各领域各部门应对气候变化政策、措施和重点工作的成效，梳理了中国应对气候变化的新部署新要求，展示了中国减缓、适应气候变化、全国碳市场建设、政策体系和支撑保障以及积极参与应对气候变化全球治理等方面的进展。

On November 6, 2024, the Ministry of Ecology and Environment compiled and officially released the China's Policies and Actions on Climate Change 2024 Annual Report" at a press conference.

The Annual Report provides a comprehensive overview of the effectiveness of climate change policies, measures, and key actions implemented by various departments since 2023. It outlines China's new deployments and requirements in addressing climate change.The report also highlights progress in areas such as mitigation and adaptation to climate change, the development of the national carbon market, policy frameworks and supporting mechanisms, as well as China's active participation in global climate change governance.

原文链接 Original link ：

https://www.gov.cn/lianbo/bumen/202411/content_6986237.htm

国际政策动态

International Policy Trends

1

欧盟发布中小微企业自愿性ESG披露标准VSME

EFRAG released the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME)

2024 年12月12日，应欧盟委员会 （EC） 的要求， EFRAG 明确确认提供关于自愿报告标准 VSME 的技术咨询，适用于非上市的微型、小型和中型企业。

VSME标准专为不在《企业可持续发展报告指令》（CSRD）的强制性范围内的企业而设置。2024 年1月至5月，EFRAG 对 VSME 的征求意见稿进行了公众咨询，并听取了来自众多利益相关者意见 ，包括中小企业、银行、会计师、国家标准制定者等利益相关者。后续，EFRAG 将在2025年启动一系列举措，包括发放支持指南和教育材料、外展、关注新情况和监控新兴工具和平台。

At the request of the European Commission (EC), expressly confirmed on December 12, 2024, EFRAG announced the delivery of its technical advice on the VSME, the voluntary reporting standard for non-listed micro-, small-, and medium sized undertakings.

The VSME is designed for undertakings that are not in the mandatory scope of the Corporate Sustainability Reporting Directive (‘CSRD’).From January to May in 2024, EFRAG conducted a public consultation on the Exposure Draft of the VSME, receiving input from a wide number of stakeholders, including SMEs, banks, accountants, national standard setters and other stakeholders. Next in 2025, EFRAG will activate a series of initiatives, including the issuance of support guides and educational material, outreaches, awareness raising events and the monitoring of emerging tools and platforms.

原文链接 Original link ：

https://www.efrag.org/en/news-and-calendar/news/efrag-releases-the-voluntary-sustainability-reporting-standard-for-nonlisted-smes-vsme

2

欧盟联合研究中心进行生态设计法规（ESPR）的潜力评估

European Commission's Joint Research Centre Conducted a Potential Assessment of Ecodesign for Sustainable Products Regulation

2024年11月21日, 欧盟联合研究中心（JRC）的一份新报告评估了各类产品根据新的《欧盟可持续产品生态设计条例》接受监管的潜力。该法规有望提升环境和市场的可持续性。

下一步，最终被选入首个《欧盟可持续产品生态设计条例》工作计划的产品将成为进一步深入研究的重点，这些研究将探讨制定《欧盟可持续产品生态设计条例》相关规则的可行性，同时也会针对相关利益方开展有针对性的咨询活动。

On November 21 ,2024, A new report from the Joint Research Centre (JRC) assessed the potential of various products to be regulated under the new EU Ecodesign for Sustainable Products Regulation(ESPR). The legislation could improve environmental and market sustainability.

Next , the products ultimately selected for inclusion in the first ESPR Working Plan will be the focus of additional in-depth studies that will investigate the feasibility of setting ESPR rules, as well as of targeted stakeholder consultations.

原文链接 Original link ：

Register of Commission expert groups and other similar entities

3

欧盟理事会批准ESG评级监管新规

EU Council greenlighted new regulation on Environmental, social and governance (ESG) ratings

2024 年11月19日， 欧盟理事会一致通过关于环境、社会和治理 (ESG) 评级活动的新法规。新法规旨在通过提高 ESG评级提供商开展业务的透明度和完整性，以及防止潜在的利益冲突，从而提高 ESG 评级的一致性、可靠性和可比性，增强投资者对可持续金融产品的信心。

新法规规定，对于在欧盟内设立的 ESG 评级提供商，需要获得欧洲证券和市场管理局 (ESMA) 的授权和监督，必须遵守透明度要求。在欧盟以外成立并希望在欧盟运营的 ESG 评级提供商，需要获得欧盟授权ESG 评级提供商对其 ESG 评级基于量化标准的认可，或在等效性决定的基础上被纳入欧盟授权名录。该法规还引入了业务与活动分离的原则，以防止利益冲突。

On November 19,2024, EU Council adopted a new regulation on ESG rating activities.The new rules aim to strengthen the reliability and comparability of ESG ratings by improving the transparency and integrity of the operations that ESG ratings providers carry out and by preventing potential conflicts of interest, in order to boost investor’s confidence in sustainable financial products.

In particular,  ESG rating providers established in the Union will need to be authorised and supervised by the European Securities and Markets Authority (ESMA). They will have to comply with transparency requirements. ESG rating providers established outside the Union that wish to operate in the Union, will need to obtain an endorsement of their ESG ratings by an EU authorised ESG rating provider, or be included in the EU registry of ESG rating providers on the basis of an equivalence decision.

The regulation introduces as a principle a separation of business and activities in order to prevent conflicts of interest.

原文链接 Original link ：

https://www.consilium.europa.eu/en/press/press-releases/2024/11/19/environmental-social-and-governance-esg-ratings-council-greenlights-new-regulation/

4

IFRS 推出《气候相关风险与机遇及实质性信息披露指南》

IFRS Released Educational material about Sustainability-related risks and opportunities and the disclosure of material information

2024年11月19日，国际财务报告准则基金会（IFRS Foundation）推出《气候相关风险与机遇及实质性信息披露指南》。

《国际财务报告准则S1》要求主体披露“可合理预期会影响实体前景的与可持续发展相关的风险和机会”。《指南》旨在帮助企业完成一项基本任务，即识别和披露与可持续发展相关的风险和机遇的重大信息，这些信息可能会在短期、中期或长期内影响企业的现金流、融资渠道或资本成本。

On November 19, 2024, the International Financial Reporting Standards (IFRS) released Educational material about Sustainability-related risks and opportunities and the disclosure of material information.

The IFRS Standards S1 requires entities to disclose "risks and opportunities related to sustainability that are reasonably expected to affect the entity's prospects." The Educational material aims to assist companies in completing a fundamental task: identifying and disclosing material information on sustainability-related risks and opportunities that may impact the company’s cash flows, financing channels, or capital costs in the short, medium, or long term.

原文链接 Original link ：

https://www.ifrs.org/content/dam/ifrs/supporting-implementation/issb-standards/issb-materiality-education-material.pdf

5

联合国环境规划署发布《2024年排放差距报告》

UN Environment Programme Released Emissions Gap Report 2024

2024年11月7日，联合国环境规划署（环境署）最新发布的《2024年排放差距报告》显示：各国必须在下一轮国家自主贡献（NDC）中共同承诺，到2030年将温室气体年排放量减少42%，到2035年减少57%，并迅速采取行动来支持这一目标，否则《巴黎协定》的1.5℃目标将在几年内化为泡影。

同时，报告还阐述了如何确保新版国家自主贡献预案设计合理、具体且透明，以便达成任何新目标，减少对人类、地球和经济带来破坏性影响。

On November 7, 2024, the United Nations Environment Programme  released the latest Emissions Gap Report 2024.

The report looks at how much nations must promise to cut off greenhouse gases, and deliver, in the next round of Nationally Determined Contributions (NDCs), due for submission in early 2025 ahead of COP30. Cuts of 42 percent are needed by 2030 and 57 percent by 2035 to get on track for 1.5°C. The report also outlines how to ensure that the design of the new NDCs is rational, specific, and transparent to meet any new targets and reduce the destructive impacts on humanity, planet, and  economy.

原文链接 Original link ：

https://www.unep.org/resources/emissions-gap-report-2024

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