Exposure Draft to Chinese Sustainability Disclosure Standards for Business Enterprises No. 1 – Climate (trial) (“Climate ED”) and an Explanatory Memo to the Drafting (“EM”)
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April 2025
On 30 April 2025, following the issuance of the Sustainability Disclosure Standard for Business Enterprise – Basic Standard (“Basic Standard”) in November 2024 (see earlier In-Brief), the Ministry of Finance of the People’s Republic of China (“MoF”), together with the Ministry of Ecology and Environment of the People’s Republic of China (“MEE”), jointly issued the Climate ED and the EM.
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