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.
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Article authors
Morgane Monteiro
Journalist
Journaliste économique pour mind Retail depuis 2024, j’analyse la transformation digitale du commerce.