Securities Times News, according to the website of the Ministry of Finance, the Ministry of Finance solicited opinions on the "Guidelines for Sustainable Disclosure of Enterprises-Basic Guidelines (Draft for Comments)". The draft of the "Basic Guidelines" for Comments is based on my country's national conditions and is based on sustainable information users. The goal of sustainable information disclosure is determined, that is, sustainable information disclosure of enterprises must not only meet the information needs of major users such as investors, creditors, the government and its relevant departments, but also meet their needs.pokervideogamespcInformation needs of other stakeholders. Under this goal, based on the principle of materiality, we consider whether sustainable risks and opportunities have significant current or expected financial impacts on the enterprise, and whether corporate activities have significant impacts on the economy, society and the environment. In terms of sustainable information disclosure content, for information on important sustainable risks and opportunities, introduce the internationally common "four-element" framework of governance, strategy, risk and opportunity management, indicators and goals, which is conducive to connection with international standards. For information with important influence, the "four-element" framework is not applied, but requires disclosure in accordance with the overall requirements of the basic standards and in accordance with the provisions of specific standards and application guidelines to reduce the disclosure burden of enterprises. At the same time, taking into account the cost-effectiveness and operability of the enterprise, companies are allowed to use methods that match their capabilities and resources without excessive costs in identifying sustainable risks, opportunities and impacts, determining the scope of the value chain, compiling information on the expected financial impact of sustainable risks or opportunities, and information on sustainable impacts.
Proofread by: Wang Jincheng