Ministry of Finance Released Guidelines for Application of Corporate Sustainability Disclosure Standards
ISSUING AUTHORITY:
Ministry of Finance
DATE OF ISSUANCE:
September 3, 2025
EFFECTIVE DATE:
September 3, 2025
On September 3, the Ministry of Finance released the Notice on Issuance of the Guidelines for Application of the Corporate Sustainability Disclosure Standards – Basic Principles (Trial Version) (the “Guidelines”).
The Guidelines specify that when enterprises disclose sustainability information, a reasonable scope of value chain shall be defined, and relevant risks and opportunities shall be reassessed in case of any significant change. Attention shall be given to the connection among sustainability information, financial statements and other disclosed information, and investors and creditors shall be the major information users. The disclosure shall be made based on the principles of materiality and proportionality. Enterprises shall disclose current and expected financial impact of sustainability risks and opportunities, and state resilience of their strategies and business models against sustainability risks. In addition to core elements, enterprises shall also disclose additional significant sustainability impact information to satisfy the information needs of multiple stakeholders.
Reference:
關于印發《〈企業可持續披露準則——基本準則（試行）〉應用指南》的通知
