While Europe weakens Omnibus, China structures a climate reporting

At the end of December 2025, China published a first national climate reporting standard for companies. The Corporate Sustainable Disclosure Standard Climate Standard was developed by the Ministry of Finance, several regulatory agencies and the central bank. In its design, it is inspired by the reporting standards of the International Sustainability Standards Board, while addressing climate impact, governance, strategy, risk management and opportunities according to the local context.

To remembe