文章预览
CSI ESG Research Quality Climate Disclosures Support the Comprehensive Green Transformation of Economic and Social Development Climate change and its associated risks and opportunities are major concerns for the global marketplace. Recent years have seen an increase in natural disasters and accidents caused by extreme weather conditions. Managing climate risks and transition opportunities is essential for business development. The market demand for standardised and transparent climate information has continued to grow, and the strengthening of climate-related disclosure requirements has become a common demand. In April 2024, China's stock exchanges issued the Guidelines for Self-Regulation of Listed Companies-Sustainability Report (Trial), which sets clear requirements for the disclosure of climate and other sustainability information. This research presents the risks and opportunities under global climate change, analyses the climate change disclosure requirements in the Guideline
………………………………