The first domestic enterprise climate information disclosure guidelines are issued, without mandatory implementation requirements.

The first specific guidelines focusing on climate-related disclosure have been introduced in China. Recently, the Ministry of Finance, together with the Ministry of Ecology and Environment and other departments, formulated the "Enterprise Sustainable Disclosure Guidelines No. 1 - Climate". The person in charge introduced that considering the development stage and disclosure capabilities of Chinese enterprises, the principle of separating the formulation and implementation of guidelines will be adhered to, with a pragmatic and progressive approach. Following the implementation arrangements of the "Basic Guidelines", there will be no mandatory implementation requirements, and the "Climate Guidelines" will be positioned as a trial document at this stage, with companies voluntarily implementing them until specific provisions on the scope and requirements of implementation are made. Subsequent strategies will involve focusing on key areas, piloting, gradually expanding, and step-by-step advancement, expanding from listed companies to non-listed companies, from large enterprises to small and medium-sized enterprises, from qualitative requirements to quantitative requirements, and from voluntary disclosure to mandatory disclosure.