Chinese Sustainability Disclosure Standards for Business Enterprises No. 1 – Climate (trial) (“Climate Standard”) Issued
December 2025
The Ministry of Finance of the People’s Republic of China (“MoF”), together with eight other ministries and departments, jointly issued the Climate Standard. The Climate Standard was informed by IFRS S2 Climate-related Disclosures (“IFRS S2”) issued by the International Sustainability Standards Board (“ISSB”) and is intended to produce functionally equivalent results and it also exhibits unique Chinese characteristics. The Climate Standard can be applied on a voluntary basis before the application scope and timeline is determined.
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