2023骞?鏈?6鏃ワ紝鍥介檯鍙寔缁彂灞曞噯鍒欑悊浜嬩細锛圛SSB锛夋寮忓彂甯冦€婂浗闄呰储鍔℃姤鍛婂彲鎸佺画鎶湶鍑嗗垯绗?鍙封€斺€斿彲鎸佺画鐩稿叧璐㈠姟淇℃伅涓€鑸姭闇茶姹傘€嬶紙IFRSS1锛夊拰銆婂浗闄呰储鍔℃姤鍛婂彲鎸佺画鎶湶鍑嗗垯绗?鍙封€斺€旀皵鍊欑浉鍏虫姭闇层€嬶紙IFRSS2锛変袱椤规爣鍑嗭紝寮曞彂鍥介檯楂樺害鍏虫敞锛岃幏寰楀涓彲鎸佺画淇℃伅鎶湶鐩稿叧鍥介檯缁勭粐鐨勭Н鏋佸弽棣堛€?

鑷?018骞翠腑鍥借瘉鐩戜細淇銆婁笂甯傚叕鍙告不鐞嗗噯鍒欍€嬶紝澧炲姞鈥滀笂甯傚叕鍙稿簲褰撲緷鐓ф硶寰嬫硶瑙勫拰鏈夊叧閮ㄩ棬瑕佹眰鎶湶鐜淇℃伅锛圗锛夈€佸饱琛屾壎璐瓑绀句細璐ｄ换锛圫锛変互鍙婂叕鍙告不鐞嗙浉鍏充俊鎭紙G锛夆€濓紝棣栨灏咵SG鍐欏叆鏀垮簻鏂囦欢浠ユ潵锛屼腑鍥戒汉姘戦摱琛屻€佷腑鍥借瘉鐩戜細銆佺敓鎬佺幆澧冮儴銆佸浗鍔￠櫌鍥借祫濮旂瓑鍦ㄥ唴鐨勫涓儴闂紝鐩哥户鍙戝竷鏀跨瓥瀹屽杽ESG 鐩稿叧鍒跺害妗嗘灦锛孍SG鍦ㄤ腑鍥借秺鏉ヨ秺鍙楀埌鎶曡祫鏈烘瀯鍜屼紒涓氱殑鍏虫敞锛孍SG鎶曡祫鍦ㄤ腑鍥界殑鐑害涔熷湪蹇€熸攢鍗囷紝瀵笶SG淇℃伅鎶湶鏍囧噯鐨勬帰璁ㄤ篃鎰堝彂娣卞叆銆?

涓烘繁鍏ヤ簡瑙SSB鍙婂叾鍙戝竷涓ら」鏍囧噯鑳屽悗鐨勬晠浜嬶紝浠ュ強鎺㈣浼佷笟鍙寔缁俊鎭姭闇茬殑鍙戝睍瓒嬪娍锛屾湰鍒婅鑰呯壒鍒個璇稩FRS鍩洪噾浼氬寳浜姙鍏涓讳换鍏糏SSB涓诲腑鐗瑰埆椤鹃棶寮犳斂浼熷仛瀹㈢洿鎾棿锛屽紑灞曗€滈珮绔璇濃€濄€?

瀵硅瘽鍢夊锛氬紶鏀夸紵 鍥介檯璐㈠姟鎶ュ憡鍑嗗垯鍩洪噾浼氬寳浜姙鍏涓讳换鍏煎浗闄呭彲鎸佺画鍙戝睍鍑嗗垯鐞嗕簨浼氫富甯壒鍒【闂?

鍙寔缁俊鎭姭闇叉爣鍑嗗揩閫熺粺涓€鐨勮儗鍚?/span>

CST锛?/span>鍚勭晫瀵逛簬浼佷笟ESG鐨勫叧娉ㄥ凡鎴愪负褰撲笅鐨勪竴澶х儹鐐癸紝棣栧厛鎯宠鎮ㄥ浼佷笟绀句細璐ｄ换銆丒SG銆佸彲鎸佺画鍙戝睍杩欎笁涓蹇电殑鍖哄埆涓庤仈绯诲仛涓€浜涜В璇汇€?/span>

寮犳斂浼燂細鎴戠悊瑙ｄ紒涓氱ぞ浼氳矗浠汇€丒SG銆佸彲鎸佺画鍙戝睍鏄悓涓€涓簨鐗╃殑涓嶅悓鏂归潰锛屾湰璐ㄤ笂閮芥槸鍏虫敞鍙寔缁彂灞曢棶棰橈紝鍙槸閲嶈鐨勮瑙掍笉鍚屻€備紒涓氱ぞ浼氳矗浠昏捣婧愪簬20涓栫邯娆х編鍥藉鍙嶅琛€姹楀伐鍘傦紝褰撴椂鍑虹幇浜嗚法鍥藉叕鍙稿湪涓€浜涘彂灞曚腑鍥藉涓嶅皧閲嶅姵宸ユ潈鐩娿€佷娇鐢ㄧ宸ヤ互鍙婁竴浜涘姵鍔ㄤ繚闅滄柟闈㈢殑闂锛岃繘鑰屽紩鍙戜簡绀句細璐ｄ换杩愬姩锛岃姹備紒涓氭專閽变箣鍚庤涓庣ぞ浼氭湁鑹€х殑浜掑姩锛屽疄璐ㄤ笂鏄湪琛ㄨ揪鈥滀紒涓氭湁璐ｄ换锛屼笉鑳藉弽绀句細鈥濄€?/span>

鍦ㄤ紒涓氱ぞ浼氳矗浠昏繍鍔ㄥ紩璧峰叏绀句細鐨勫叧娉ㄥ悗锛屾湁涓€涓潪甯搁噸瑕佺殑鍏虫敞鏂规槸璧勬湰銆傝祫鏈殑鑳屽悗鍙兘鏄摱琛屻€佷繚闄╁叕鍙告垨鑰呮姇璧勪汉锛岃繖浜涜祫閲戠殑鎻愪緵鏂硅姹傝祫閲戞墍鏀寔鐨勬椿鍔ㄦ垨瀵硅薄瑕佽兘澶熼伒寰拰鍙嶆槧浠栦滑鐨勪环鍊艰锛岃€岃繖涓环鍊艰琛ㄧ幇涓哄叾鍦ㄧ幆澧冦€佺ぞ浼氥€佸叕鍙告不鐞嗗嵆ESG鏂归潰鐨勮姹傘€傞€氫織鏉ヨ灏辨槸鈥滆祫鏈湁绔嬪満锛屼笉鍏荤櫧鐪肩嫾鈥濄€?/span>

鍙寔缁彂灞曡繖涓蹇垫洿澶氭槸鍩轰簬鑱斿悎鍥姐€?030骞村彲鎸佺画鍙戝睍璁▼銆嬫墍琛嶇敓鐨勪竴绯诲垪璁ㄨ锛屽畠鏄珯鍦ㄥ叏浜虹被鍙戝睍鐨勮瑙掍笂锛岃〃杈惧綋浠ｄ汉涓嶈兘浠ョ壓鐗叉湭鏉ヤ唬闄呯殑鍒╃泭鏉ヨ皨鍙栧綋浠ｄ汉鐨勫彂灞曪紝绠€鍗曟潵璇村氨鏄€滀笉鍚冨瓙瀛欓キ锛屼笉鏂瓙瀛欒矾鈥濄€?/span>

CST锛?/span>ISSB鑷?021骞?1鏈堟垚绔嬶紝鍒?023骞?鏈?6鏃ユ寮忓彂甯僆FRS S1鍜孖FRS S2涓ら」鏍囧噯锛屽彇寰楁垚鏋滅殑杩涚▼闈炲父杩呴€燂紝杩欐槸鍚﹁〃鏄庡叏鐞冨湪鍙寔缁彂灞曠浉鍏虫爣鍑嗙殑寤鸿涓婂瓨鍦ㄧ潃楂樺害鍏辫瘑锛?/span>

寮犳斂浼燂細鏈€杩戝ぇ瀹堕兘鍏虫敞鍒癐FRS S1鍜孖FRS S2杩欎袱椤瑰噯鍒欑殑鍙戝竷锛屼互鍙婃鐩熷鍛樹細閫氳繃浜嗛鎵?2浠姐€婃娲插彲鎸佺画鍙戝睍鎶ュ憡鍑嗗垯銆嬶紙ESRS锛夈€傝繖涓や釜鍑嗗垯閮界敤鍒颁簡鈥淪鈥濓紝鍏舵寚浠ｇ殑閮芥槸鈥淪ustainability鈥濓紝杩欒儗鍚庡弽鏄犱簡涓€绉嶈秼鍔裤€?/span>

鍦ㄥ浗鍐咃紝ESG鐨勬蹇甸潪甯哥伀銆傛垜浠湅鍒板悇绫诲浗闄呯爺璁ㄤ細銆佸緢澶氱殑涓撳瑷€蹇呯ОESG锛屽ソ鍍忎笉璇碋SG灏变唬琛ㄤ笉浜嗗浗闄呭寲銆傚疄闄呬笂ESG杩欎釜姒傚康鍦ㄥ浗闄呬笂鐩墠澶勪簬涓€涓瘮杈冨鏉傜殑鐘舵€併€傚挨鍏跺湪缇庡浗锛岄殢鐫€澶ч€変复杩戯紝鏈夋尯ESG鐨勪篃鏈夊弽ESG鐨勶紝杩樻湁甯屾湜閫氳繃绔嬫硶鏉ラ檺鍒禘SG鐨勩€傚洜涓篍SG鑳屽悗鎵€鍙嶆槧鐨勨€滆祫鏈磥鐧栤€濇槸濂芥槸鍧忥紝鏄瓨鍦ㄤ簤璁殑銆傛瘮濡傦紝浼犵粺ESG鎶曡祫鏄笉鎶曠叅鐢电殑锛屼絾浠庢暣浣撴晥鐢ㄦ渶澶у寲銆佸噺鎺掓垚鏁堟渶澶у寲鐨勮搴︼紝濡傛灉璧勬湰涓嶆敮鎸佺叅鐢佃浆鍨嬶紝瀵逛簬鍙寔缁彂灞曞苟闈炴渶浼樻柟妗堛€傛墍浠ユ垜浠湅鍒板簲闇€鑰岀敓鐨勨€滆浆鍨嬮噾铻嶁€濅笓闂ㄦ帹鍔ㄩ偅浜涢珮纰虫帓鐨勪紒涓氬疄鐜拌浆鍨嬪彂灞曘€傚彲瑙侊紝鐩告瘮浜嶦SG锛屸€滃彲鎸佺画鈥濆叿鏈夋洿骞挎硾鐨勬帴鍙楀害锛屽簲璇ヨ鈥滃彲鎸佺画鈥濇墠鏄叏鐞冩渶澶у叡璇嗐€?/span>

涓庝箣鐩稿叧锛孖SSB鐨勬垚绔嬩篃涓嶆槸妯┖鍑轰笘锛屽姝ゆ垜鎯抽噸鐐瑰垎浜笁鐐广€侷SSB鐨勮癁鐢熷拰鍙楀埌骞挎硾璁ゅ彲鐨勪富瑕佸師鍥狅紝涓€鏄懠澹伴珮銆佷簩鏄巿鏉冮珮銆佷笁鏄嚭韬ソ銆?/span>

鈥滃懠澹伴珮鈥濇槸鍥犱负璧勬湰甯傚満瀵规鏈夋瀬楂樼殑闇€姹傘€傝繃鍘伙紝璧勬湰甯傚満闀挎湡鑻︿簬ESG鏍囧噯绻佸锛岀敤涓€涓舰璞＄殑琛ㄨ揪灏辨槸鈥滃瓧姣嶆堡鈥濓紝灏辨槸鍚勭瀛楁瘝鍒嗗埆浠ｈ〃ESG鏍囧噯鐨勪竴涓缉鍐欙紝鎵€鏈夎繖浜涘瓧姣嶇儵鎴愪竴閿呮堡锛屽ぇ瀹剁湅浜嗕箣鍚庡ご鑴戜贡鎴愪竴閿呯敞绯娿€傝繖涔堝鐨凟SG 鏍囧噯锛屽埌搴曞摢涓€涓渶鏉冨▉銆佸摢涓€涓渶绠＄敤锛熻€屾爣鍑嗕箣闂撮€夋嫨浣欏湴杩囧ぇ銆佸張涓嶅彲姣旓紝缁欐姇璧勪汉甯︽潵寰堝ぇ鐨勫洶鎯戙€傛墍浠ワ紝瀹㈣涓婇渶瑕佹湁涓€涓噯鍒欐潵浠ｈ〃鍥介檯鍙寔缁俊鎭姭闇茬殑鈥滄渶澶у叕绾︽暟鈥濄€?/span>

涓轰粈涔堣ISSB鐨勨€滄巿鏉冮珮鈥濓紵ISSB鐨勬瘝浣撴槸鍥介檯璐㈠姟鎶ュ憡鍑嗗垯鍩洪噾浼氾紙The IFRS Foundation锛夛紝鍏朵笅璁炬湁涓や釜濮斿憳浼氾紝鍗冲浗闄呬細璁″噯鍒欏鍛樹細锛圛ASB锛夊拰鍥介檯璐㈠姟鎶ュ憡鍑嗗垯瑙ｉ噴濮斿憳浼氾紙IFRIC锛夈€侷FRS鍩洪噾浼氭浘鍋氳繃涓€涓叕鍏卞挩璇紝璇锋姇璧勬満鏋勯拡瀵圭洰鍓嶅喅绛栨墍鐢ㄥ埌鐨勮储鍔℃姤琛ㄧ浉鍏充俊鎭槸鍚﹀厖瓒虫垨鑰呴潰涓寸殑闂锛屼互鍙婂姝FRS鍩洪噾浼氬簲璇ュ仛浠€涔堬紝鎻愬嚭鎰忚鍜屽缓璁€?/span>

IFRS鍩洪噾浼氫粠鍏叡鍜ㄨ涓緱鍒扮殑涓€涓槑纭俊鎭紝灏辨槸瑕侀拡瀵瑰彲鎸佺画鐩稿叧鐨勯潪璐㈠姟淇℃伅鎶湶鍒跺畾鍑轰竴濂楀叏鐞冭鍙殑缁熶竴瑙勫垯銆傚彲鎸佺画淇℃伅鏇村鏄潰鍚戞湭鏉ョ殑銆侀潪璐у竵璁￠噺鐨勶紝杩欎簺淇℃伅瀵规姇璧勪汉鍐崇瓥闈炲父鏈夌敤锛屼絾鐢变簬璐㈠姟淇℃伅鐨勫眬闄愭€э紝閫氳繃鎵╁璐㈠姟淇℃伅鐨勬柟寮忎笉鑳芥弧瓒虫姇璧勪汉杩欐柟闈㈢殑鍐崇瓥闇€姹傦紝涓烘锛孖FRS鍩洪噾浼氬氨鏂拌绔嬩簡涓€涓悊浜嬩細鍗矷SSB锛屾潵瀹屾垚杩欓」宸ヤ綔銆傝繖涔熷緱鍒颁簡鍖呮嫭浜屽崄鍥介泦鍥紙G20锛夈€佷竷鍥介泦鍥紙G7锛夈€佸浗闄呰瘉鐩戜細缁勭粐锛圛OSCO锛夈€侀噾铻嶇ǔ瀹氱悊浜嬩細锛團SB锛変互鍙婃潵鑷?0澶氫釜鍙告硶绠¤緰鍖虹殑涓ぎ閾惰琛岄暱鐨勬敮鎸侊紝鍥犺€岃幏寰椾簡寰堥珮鐨勬巿鏉冦€?/span>

鈥滃嚭韬ソ鈥濇槸鍥犱负IASB鍦ㄦ垚鍔熺粺涓€鍥介檯浼氳鍑嗗垯鐨勮繃绋嬩腑鍙戞尌浜嗛噸瑕佷綔鐢紝鐩墠鍏ㄧ悆宸叉湁瓒呰繃140涓徃娉曠杈栧尯鍦ㄤ娇鐢↖ASB鍒跺畾鐨勫浗闄呬細璁″噯鍒欙紝濂犲畾浜嗗叾寰堥珮鐨勬睙婀栧湴浣嶃€侷SSB涓嶪ASB鍚屽嚭涓€闂紝鍚屾牱琚瘎浜堢粓缁揈SG鏍囧噯鈥滃瓧姣嶆堡鈥濈殑鏈熸湜锛屽彲浠ヨ鏄€滃嚭韬ソ鈥濄€?/span>

鑰屽湪ISSB鎴愮珛涔嬪墠锛屽凡缁忔湁浜斿ぇ鏈烘瀯鍗充笘鐣岀粡娴庤鍧涳紙WEF锛夈€侀噾铻嶇ǔ瀹氱悊浜嬩細锛團SB锛夈€佹皵鍊欑浉鍏宠储鍔′俊鎭姭闇插伐浣滅粍锛圱CFD锛夈€佸彲鎸佺画浼氳鍑嗗垯濮斿憳浼氾紙SASB锛夈€佸浗闄呯患鍚堟姤鍛婂鍛樹細锛圛IRC锛夛紝涓€璧峰悜灏氭湭姝ｅ紡鎴愮珛鐨処SSB鎻愪緵浜嗗彲鎸佺画淇℃伅鎶湶鍑嗗垯鐨勮摑鏈€傚湪2021骞?1鏈圛SSB瀹ｅ竷鎴愮珛鏃讹紝灏卞凡缁忔湁涓や釜鍘熷瀷绋夸綔涓哄噯鍒欏埗瀹氱殑鍩虹浜嗐€?/span>

ISSB鍑嗗垯濡備綍鍏奸【璐ㄩ噺鍜屾晥鐜囷紵

CST锛?/span>ISSB蹇€熷彂甯冧袱浠藉噯鍒欏墠锛屼富瑕佸仛浜嗗摢浜涘伐浣滐紵

寮犳斂浼燂細IFRS鍩洪噾浼氬埗瀹氬噯鍒欐湁涓€濂椾弗鏍肩殑绋嬪簭锛屼负浜嗗吋椤剧▼搴忓拰鏁堢巼锛屽湪鎷涘嫙鍒癐SSB鎴愮珛鎵€闇€鐨?4涓悊浜嬪墠锛岀澶囩粍涓撻棬鎴愮珛浜嗕竴涓妧鏈伐浣滅粍锛岀敱鎶€鏈汉鍛樻妸璧疯崏鍑嗗垯鐨勫伐浣滃厛骞茶捣鏉ャ€傛澶栵紝ISSB杩樺緱鍒癐FRS鍩洪噾浼氱殑涓€椤圭壒鍒巿鏉冿紝鍗矷SSB鍦ㄦ病鏈夊舰鎴愬畬鏁寸悊浜嬩細鍓嶏紝鍏朵富甯拰鍓富甯湁鏉冨喅瀹氬澶栧彂甯冨噯鍒欑殑寰佹眰鎰忚绋匡紝鐩殑灏辨槸鍔犻€熷伐浣滆繘绋嬶紝灏芥棭鍥炲簲绀句細鍏冲垏銆?/span>

鍦ㄨ繖涓繃绋嬩腑锛孖SSB杩樺垱鏂颁簡澶氫釜鍜ㄨ鎰忚寰佹眰鏂瑰紡锛屽叾涓渶钁楀悕鐨勪竴涓槸鎴愮珛杈栧尯宸ヤ綔缁勩€傝緰鍖哄伐浣滅粍鐢?鏂瑰弬涓庯紝涓浗鏄叾涓噸瑕佺殑涓€鏂癸紝鍦↖SSB鍙紑閲嶈鐨勮懀浜嬩細涔嬪墠锛岄渶瑕佸厛寰佹眰杈栧尯宸ヤ綔缁?鏂圭殑鎰忚锛岄€氳繃杩欑鏂瑰紡锛屽嚭鍙板噯鍒欑殑璐ㄩ噺灏辨湁浜嗕繚闅溿€?/span>

灏界涓ら」鍑嗗垯鐨勫嚭鍙版椂闂村帇缂╁埌涓€骞村锛屼絾ISSB寰佹眰鍒扮殑鍙嶉鎰忚鏈?400鏉★紝寰佹眰鎰忚浼氬紑浜?00鍦猴紝褰㈡垚鍐呴儴鎶ュ憡36涓紝鍙紑钁ｄ簨浼?0娆°€傛渶缁堝嚭鍙拌繖涓€濂楀噯鍒欙紝鐪嬩技鍙敤浜嗕竴骞村锛屼絾鍏惰儗鍚庣殑宸ヤ綔锛屽疄鍒欏寘鍚簡鍚勬満鏋勫嚑鍗佸勾鐨勭Н娣€锛屽疄鐜颁簡闆嗗ぇ鎴愩€?/span>

鍦ㄤ袱椤瑰噯鍒欏彂甯冨悗锛孎SB瀹ｅ竷灏嗕簬2024骞磋捣灏員CFD鐨勭洃鐫ｈ亴璐ｅ叏閮ㄧЩ浜ょ粰ISSB锛屼篃灏辨槸璇碩CFD楂樺害璁ゅ悓ISSB鍙戝竷鐨勫噯鍒欙紝鍚庨潰鐨勫伐浣滃皢浜ょ敱ISSB鏉ュ畬鎴愩€傛澶栵紝IOSCO涔熷彂甯冨叕鍛婂甯冭鍙疘SSB鍑嗗垯锛屽苟鍙峰彫鍏?30涓垚鍛樼杈栧尯锛堣鐩栧叏鐞?5%浠ヤ笂璇佸埜甯傚満鐨勮祫鏈競鍦虹洃绠″綋灞€锛夎€冭檻濡備綍灏咺SSB鏍囧噯绾冲叆鍚勮嚜鐨勭洃绠℃鏋讹紝浠ュ疄鐜板叏鐞冨彲鎸佺画鍙戝睍鐩稿叧鎶湶鐨勪竴鑷存€у拰鍙瘮鎬с€傛鐩熷鍛樹細鍦ㄥ彂甯僂SRS鐨勫悓鏃讹紝琛ㄧず灏嗙户缁笌ISSB鍜屽叏鐞冩姤鍛婂€¤缁勭粐瀵嗗垏鍚堜綔,浠ヤ繚璇丒SRS涓庡叏鐞冩爣鍑嗕箣闂寸殑楂樺害浜掓搷浣滄€э紝浠ュ噺灏戦€傜敤鍏徃鐨勯噸澶嶅姵鍔ㄣ€傝繖涓変釜閲嶈浜嬩欢琛ㄦ槑锛孖SSB鍙戝竷鐨勫噯鍒欏緱鍒颁簡鐩稿叧棰嗗煙鏉冨▉鏈烘瀯鐨勯珮搴﹁鍙拰绉瀬鍙嶉銆?/span>

姝ｅ洜涓烘湁浜嗚繖涓€绯诲垪淇濋殰锛孖SSB绔欏湪浜嗛珮璧风偣锛屽彇寰椾簡楂樻晥鐜囷紝瀹炵幇浜嗛珮璐ㄩ噺锛屽苟寰楀埌浜嗛珮鍙嶉銆傝嚦姝わ紝鍙寔缁俊鎭姭闇查鍩熸湁浜嗛€氱敤鐨勮瑷€锛坈ommon language锛?鏈変簡鏈€澶у叕绾︽暟锛屽氨濂戒技鍙寔缁俊鎭姭闇叉湁浜嗏€滄櫘閫氳瘽鈥濄€?/span>

涓庢鍚屾椂锛岄渶瑕佽鏄庣殑鏄紝ISSB鎵€鎻愪緵鐨勮繖濂楁爣鍑嗭紝浠庤嚜韬畾浣嶆潵璇达紝鏄彁渚涗竴涓叏鐞冨熀鍑嗭紙global baseline锛夛紝绫讳技浜庢苯杞︾殑鍩烘湰閰嶇疆銆佹渶浣庨厤缃紝涔熸槸搴曠嚎閰嶇疆銆傞偅涔堥拡瀵瑰悇涓浗瀹朵笉涓€鏍风殑鍥芥儏锛屽悇涓涓氫笉涓€鏍风殑鎯呭喌锛屽彲浠ュ湪杩欎釜鍩虹涓婂幓鈥滃姞瑁呪€濓紝浣嗕笉鑳藉啀浣庝簬鏈€浣庨厤缃簡銆備緥濡傦紝IFRS S2瑕佹眰鎶ュ憡涓讳綋鎶湶鑼冨洿1銆佽寖鍥?銆佽寖鍥?鐨勬俯瀹ゆ皵浣撴帓鏀鹃噺锛屽鏋滀紒涓氬彧閫夋嫨鎶湶鑼冨洿1鍜岃寖鍥?灏辫揪涓嶅埌鍏ㄧ悆鎶湶鐨勬渶澶у叕绾︽暟銆?/span>

寮犳斂浼燂紙鍙筹級鍋氬鍙寔缁彂灞曠粡娴庡鍒婏紝涓庝簬蹇楀畯锛堝乏锛夊紑灞曠洿鎾璋堜氦娴?

鍙寔缁俊鎭姭闇诧紝鏄笉鏄繀绛旈锛?/span>

CST锛?/span>浠庡彂灞曡繘绋嬬湅锛屼袱椤规爣鍑嗙殑鍙戝竷鎰忓懗鐫€鍙寔缁俊鎭姭闇插皢浠庘€滈€夌瓟棰樷€濆彉涓衡€滃繀绛旈鈥濅簡鍚楋紵

寮犳斂浼燂細鎴戜滑鍙互璇达紝ISSB鍙戝竷鐨勪袱椤规爣鍑嗕负绛斿ソ鈥滃繀绛旈鈥濇彁渚涗簡宸ュ叿锛岃€屽彲鎸佺画淇℃伅鎶湶鏄笉鏄€滃繀绛旈鈥濓紝鍙互浠庡洓涓柟闈㈡潵杩涜鍒嗘瀽璁ㄨ銆?/span>

涓€鏄斂搴溾€滄湁褰㈢殑鎵嬧€濄€?/span>鍥藉姟闄㈠浗璧勫瑕佹眰鍏剁鐞嗙殑鎵€鏈変腑澶紒涓氶兘瑕佸彂甯冪ぞ浼氳矗浠绘姤鍛婏紝鎵€浠ユ垜浠湅鍒拌繖浜涘ぎ浼侀兘鍙戝竷浜嗙ぞ浼氳矗浠绘姤鍛娿€傚浜庝笂甯傚叕鍙革紝鏈夌殑璇佸埜浜ゆ槗鎵€瑕佹眰鍏跺繀椤绘姤鍛婏紝鏈夌殑鍒欒姹備笉鎶ュ憡鍒欒В閲婏紝鏈夌殑鏄紦鍔辨姤鍛婏紝涔熷氨鏄姹傜殑绋嬪害涓嶅悓銆傞偅涔堟槸涓嶆槸鈥滃繀绛旈鈥濓紝瑕佸熀浜庣浉搴旂殑瑕佹眰锛岃€岃繖浜涜姹備篃鏄湪鍔ㄦ€佸彂灞曠殑杩囩▼涓€?/span>

浜屾槸甯傚満鈥滄棤褰㈢殑鎵嬧€濄€?/span>鎴戜滑涔熺湅鍒拌秺鏉ヨ秺澶氱殑甯傚満鎻愬嚭鍙寔缁俊鎭姭闇茬殑鍑嗗叆鏍囧噯鍜岃姹傘€備緥濡傦紝娆х洘宸茬粡鍙戝竷瀹炴柦鈥滅豢鑹叉柊鏀库€濓紝娆х洘纰宠竟澧冭皟鑺傛満鍒讹紙CBAM锛夊嵆灏嗚瘯杩愯锛屽鏋滀紒涓氭垨鑰呬紒涓氱殑渚涘簲閾捐揪涓嶅埌鐩稿叧缁胯壊瑕佹眰锛屽氨浼氳寰佹敹纰冲叧绋庛€備粠瀹㈣涓婅锛屼紒涓氭兂杩涘叆娆х洘甯傚満锛屽氨蹇呴』鎸夌収瀹冪殑瑕佹眰杩涜淇℃伅鎶湶锛屽鏋滀笉鎶湶閭ｅ氨灏嗗緛绋庯紝鑰岃棰濆寰佺◣鐨勪紒涓氬氨瀹规槗澶卞幓绔炰簤鍔涖€傚洜姝わ紝濡傛灉浼佷笟鏀惧純娆х洘甯傚満锛岄偅涔堣繖閬撻灏卞彲浠ラ€夌瓟锛屽鏋滀紒涓氳杩涘叆娆х洘甯傚満锛岃繖灏辨槸蹇呯瓟棰樸€?/span>

涓夋槸瀵硅祫鏈殑闇€姹傘€?/span>鍒氭墠璇村埌ESG璧勬湰鍦ㄦ姇璧勬椂鏄€滄湁娲佺櫀鈥濈殑锛屾槸甯︽湁浠峰€煎彇鍚戠殑锛屼紒涓氳鍚稿紩璧勬湰鎶曡祫锛屽氨瑕佺鍚堣繖浜涜祫鏈殑浠峰€艰銆傛墍浠ヤ粛鐒舵槸锛屽鏋滀紒涓氫笉闇€瑕丒SG鎶曡祫锛岃繖閬撻灏辨槸閫夌瓟棰橈紝浣嗗鏋滀紒涓氶渶瑕侊紝閭ｈ繖灏辨槸蹇呯瓟棰樸€?/span>

鍥涙槸浼佷笟濉戦€犺嚜韬舰璞＄殑闇€姹傘€?/span>浼佷笟褰㈣薄鏄嚜韬疄鍔涚殑缁煎悎琛ㄧ幇锛屼紭绉€鐨勪紒涓氫竴瀹氳鏍囬厤浼樼鐨勫彲鎸佺画鍙戝睍鎶ュ憡銆丆SR鎶ュ憡鎴朎SG鎶ュ憡銆備紒涓氳嚜鎴戞劅瑙夊緢浼樼锛屽鏋滈厤涓婁紭绉€鐨勫彲鎸佺画鎶ュ憡锛屼細璁╀紒涓氱殑浼樼寰楀埌鏇撮泦涓殑琛ㄨ揪銆傝繖涓€鐐逛篃寰楀埌瓒婃潵瓒婂浼佷笟鐨勮鍙拰鍙備笌锛屾垜浠篃鐪嬪埌浼佷笟鎶湶鍙寔缁俊鎭殑璐ㄩ噺姝ｅ湪涓嶆柇楂樸€備範杩戝钩鎬讳功璁颁篃鏇炬寚鍑猴紝鍙湁绉瀬鎵挎媴绀句細璐ｄ换鐨勪紒涓氭墠鏄渶鏈夌珵浜夊姏鍜岀敓鍛藉姏鐨勪紒涓氥€?/span>

浼佷笟濡備綍鍠勭敤鏍囧噯銆佸仛濂芥姭闇诧紵

CST锛?/span>杩戝勾鏉ワ紝涓浗浼佷笟鐗瑰埆鏄笂甯傚叕鍙镐互鍙婁竴浜涜嚧鍔涗簬鍙寔缁彂灞曠殑浼樼鍏徃锛岃秺鏉ヨ秺閲嶈ESG锛岄噸瑙嗗彲鎸佺画淇℃伅鎶湶锛屾偍瀵规鏈夊摢浜涜瀵熷拰璇勮锛?/span>

寮犳斂浼燂細涓浗楂樺害閲嶈鐢熸€佹枃鏄庡缓璁撅紝褰㈡垚浜嗕範杩戝钩鐢熸€佹枃鏄庢€濇兂锛屾垜鍥戒篃鍋氬嚭浜嗏€滃弻纰斥€濈洰鏍囨壙璇猴紝杩欎簺浣垮緱鍏ㄧぞ浼氬浣庣⒊鍙戝睍銆佺豢鑹插彂灞曠殑璁よ瘑寰楀埌浜嗗緢澶ф彁楂橈紝杩欐槸涓€涓緢濂界殑鐜拌薄銆傛澶栵紝鎴戝浗鐨勪紒涓氬挨鍏朵互涓婂競鍏徃涓轰富浣撳彂甯冪殑鍙寔缁彂灞曘€丆SR鎶ュ憡鎴朎SG鎶ュ憡鐨勬暟閲忚秺鏉ヨ秺澶氥€傛湁娑堟伅绉帮紝鐩告瘮浜庡幓骞村悓鏈熺殑1700 浠斤紝浠婂勾宸茬粡鏈?600瀹朵笂甯傚叕鍙稿彂甯冧簡鎶ュ憡锛屾暟閲忓皢宸茶秴杩囦笂甯傚叕鍙告€绘暟鐨勪竴鍗婏紝杩欐槸涓€涓緢澶х殑鍙樺寲銆傛墍浠ユ垜瑙傚療鍒扮殑绗竴涓幇璞″氨鏄姤鍛婄殑鏁伴噺瓒婃潵瓒婂锛岃川閲忚秺鏉ヨ秺楂橈紝鍏虫敞搴︿篃瓒婃潵瓒婂箍銆備笌姝ゅ悓鏃讹紝鎴戜滑涔熼渶瑕佸叧娉ㄦ姤鍛婃姭闇蹭腑瀛樺湪鐨勨€滀袱閲嶄袱杞烩€濋棶棰樸€?/span>

绗竴锛屾姤鍛婇噸瀹氭€ф弿杩帮紝杞诲畾閲忔弿杩般€?/span>瀹氭€ф槸绗竴姝ワ紝瀹氭€т篃鐩稿绠€鍗曪紝鑰屽畾閲忔弿杩扮殑瑕佹眰鏇撮珮锛屾瘮濡傛壙璇虹殑鍑忕⒊鐩爣锛屽氨瑕佸畾閲忕殑澶氥€佸畾鎬х殑鐩稿灏戙€?/span>

绗簩锛屾姤鍛婇噸灞曠ず浜嬪悗锛岃交鎶湶浜嬪墠銆?/span>璁稿鎶ュ憡甯稿父鎶湶鐨勬槸椤圭洰寤烘垚涔嬪悗鐨勬垚鏁堬紝鎴栬€呰鍋氫簡浠€涔堝叿浣撶殑浜嬫儏锛屼絾椤圭洰瀹炴柦鍓嶆垨瀹炴柦杩囩▼涓殑鎶湶杩樺緢涓嶅銆傛瘮濡傦紝浜嬪墠鏈夋病鏈夊緛璇㈠埄鐩婄浉鍏虫柟鐨勬剰瑙侊紝鏄笉鏄仛浜嗙敓鐗╁鏍锋€ц瘎浼帮紝鏈夋病鏈変笌鐩稿叧绀惧尯杩涜鍏呭垎娌熼€氾紱浜嬩腑閲囧彇浜嗕粈涔堟帾鏂藉幓淇濇姢鑷劧锛屽浣曞鐞嗕笉鍚屽埄鐩婄浉鍏虫柟鐨勮瘔姹傦紝鏈夋病鏈変簤璁簨浠朵互鍙婂鐞嗙殑鏂瑰紡濡備綍锛岀瓑绛夈€傝繖浜涙柟闈笌鍥藉鍏徃鐩告瘮锛屽氨鍍忚€冭瘯涓夐亾棰樻垜浠彧绛斾簡涓€閬擄紝杩樻湁涓ら亾棰樹笉閲嶈锛屽鑷村浗鍐呰瘎绾ч兘鎸哄ソ锛屾帓鍚嶄篃鎸洪珮锛屼絾涓€鍒板浗闄呬笂璇勭骇灏变笉鐞嗘兂銆傛姏寮€鍏朵粬涓嶈皥锛岃嚦灏戞垜浠簲璇ュ鍥介檯璇勭骇鐨勮鍒欐湁鏇村鐨勪簡瑙ｏ紝鎶婃瘡閬撻閮界瓟寰楁洿鍏ㄩ潰銆佹洿鍒颁綅銆?/span>

CST锛?/span>瀵逛簬涓浗浼佷笟搴旂敤IFRS S1銆両FRS S2绛夋爣鍑嗗仛濂藉彲鎸佺画淇℃伅鎶湶锛屾偍鏈変粈涔堝缓璁紵

寮犳斂浼燂細鎴戞劅瑙夐鍏堟槸涓€涓璇嗛棶棰橈紝鑳藉璁よ瘑鍒扳€滄櫘閫氳瘽鈥濇槸鏈€澶у叕绾︽暟锛屽氨鏄竴涓潪甯稿ぇ鐨勮繘姝ャ€傛渶杩戝湪璺熶紒涓氱殑浜ゆ祦涓紝鎴戜篃娉ㄦ剰鍒颁竴浜涢樆纰嶅彲鎸佺画淇℃伅鎶湶鐨勬兂娉曟垨椤捐檻锛屾垜鎶婂畠浠€荤粨涓烘€€鐤戣鐨勪竷绉嶈瘽鏈細绗竴绉嶆槸璇粹€滆瘎绾у緱涓嶅埌A涓嶆姭闇测€濓紝璁や负鍥藉璇勭骇鏈烘瀯瀵规垜浠湁鍋忚锛屽啀鎬庝箞鍔姏涔熷氨鏄緱鍒癇鎴栬€匔锛涚浜岀鏄鈥滄斂搴滀笉閫间笉鎶湶鈥濓紝璁や负鏀垮簻杩樻病鏈夆€滀笅鏂囦欢鈥濓紝绛夋斂绛栬姹備簡鍐嶈锛涚涓夌鏄鈥滄礂涓嶅共鍑€涓嶆姭闇测€濓紝璁や负浼佷笟鏈韩璧氱殑灏辨槸姹℃煋鐨勯挶锛岀牬缃愮牬鎽斾笉鎶湶锛涚鍥涚鏄鈥滅爺绌朵笉閫忎笉鎶湶鈥濓紝瀵瑰緟鎶湶杩囦簬鎱庨噸锛岃鎺掗櫎鍚勭椋庨櫓鍚庡啀璇达紱绗簲绉嶆槸璇粹€滄€曟硠瀵嗕笉鎶湶鈥濓紝鎷呭績鍟嗕笟鏈哄瘑娉勯湶锛屼笉鏁㈣交鏄撴姭闇诧紱绗叚绉嶆槸璇粹€滀笉鎶湶涔熸尯濂解€濓紝璁や负娌″繀瑕佹姭闇诧紱绗竷绉嶆槸璇粹€滄垚鏈お楂樹笉鎶湶鈥濓紝璁や负杩欐槸涓€浠跺緢鑺遍挶鐨勪簨锛?鎷呭績鎶湶鎴愭湰杩囬珮銆傝繖涓冪璁鸿皟锛屽疄闄呬笂鍙嶆槧鐨勬槸涓€浜涗紒涓氬鍙寔缁俊鎭姭闇茶繖浠朵簨娴呭皾杈勬锛屼笉鍘绘帰绌躲€佷笉瀹炰簨姹傛槸锛屽鑷磋鍔ㄥ仠婊炪€?/span>

瀵规锛屾垜鎬荤粨浜嗗彲鎸佺画淇℃伅鎶湶鐨勫洓涓叧閿垚鍔熻绱狅細涓€鏄€滀竴鎶婃墜鈥濓紝灏辨槸瑕佽嚜涓婅€屼笅瑙ｆ斁鎬濇兂锛屽鏋滀笉鑳芥妸鍏堣繘鐞嗗康涓婂崌鍒板喅绛栧眰鐨勬€濇兂瑙ｆ斁锛屽氨寰堥毦甯︽潵鏀瑰彉锛涗簩鏄€滀竴鍙ヨ瘽鈥濓紝灏辨槸瑕佹寜鐓р€滄櫘閫氳瘽鈥濇潵鍋氫俊鎭姭闇诧紝瀹炵幇鎶湶鐨勬渶澶у叕绾︽暟锛涗笁鏄€滀竴杈堝瓙鈥濓紝灏辨槸鐜板湪灏卞紑濮嬫姭闇茶€屼笖瑕佷竴鐩村仛涓嬪幓锛涘洓鏄€滀竴璧疯蛋鈥濓紝鑱斿悎浜т笟閾句笂涓嬫父涓€璧峰仛濂藉彲鎸佺画淇℃伅鎶湶銆?/span>

涓冪鎬€鐤戣浼氫娇鍙寔缁俊鎭姭闇茶繙鍦ㄥぉ杈癸紝浣嗘槸鍋氬埌鈥滃洓涓竴鈥濅細浣垮彲鎸佺画淇℃伅鎶湶杩戝湪鐪煎墠銆?/span>

澶氶」缁嗗垎棰嗗煙淇℃伅鎶湶鏍囧噯鍦ㄨ矾涓?/span>

CST锛?/span>鍦↖FRS S1銆両FRS S2涔嬪悗锛孖SSB鍦ㄥ彲鎸佺画淇℃伅鎶湶鏍囧噯寤鸿涓婏紝杩樻湁鍝簺璁″垝锛熶紒涓氳繕闇€瑕侀噸鐐瑰叧娉ㄤ粈涔堬紵

寮犳斂浼燂細IFRS S1銆両FRS S2杩欎袱涓噯鍒欐墍澶勭殑浣嶇疆涓嶄竴鏍凤紝IFRS S1鏇村儚鏄竴涓眿椤讹紝瀹冩槸涓€涓€荤殑鍑嗗垯锛屼竴涓牴鏈柟鍚戙€侷FRS S2鏄眿椤朵笅鐨勬煴瀛愶紝鐜板湪鍙湁IFRS S2鎾戠潃杩欐牱涓€涓眿椤讹紝鏈潵杩樹細寤哄緢澶氭煴瀛愶紝鐜板湪姝ｅ湪涓€涓竴涓缓锛屼絾杩欏苟涓嶆槸璇碔SSB鍑嗗垯鏈夌己闄凤紝涓嶈兘鎻愪緵鏈夋晥鐨勫彲鎸佺画淇℃伅鎶湶鏍囧噯銆?/span>

鍦ㄨ繖涓棶棰樹笂锛孖SSB棣栧厛鏄姹傛寜鐓ф€诲垯IFRS S1鏉ユ姤鍛婏紱鍏舵锛屽浜庡叾浠栫粏鍒嗛鍩熺殑淇℃伅锛孖SSB鏈夌殑灏辨寜鐓х浉鍏冲噯鍒欐姤鍛娿€備緥濡傦紝姘斿€欎俊鎭氨鎸夌収IFRS S2鐨勬爣鍑嗘潵鎶湶銆傞偅涔圛SSB杩樻病鏈夋爣鍑嗙殑锛屽姘磋祫婧愩€佺敓鐗╁鏍锋€с€佷汉鍔涜祫鏈€佹暟鎹畨鍏ㄧ瓑鍙寔缁浉鍏抽闄╋紝鎸変粈涔堣鍒欐潵鎶湶锛烮SSB鐨勫仛娉曟垜鎶婂畠鎻忚堪涓衡€?:1+X鈥濓紝鍐掑彿鍓嶉潰鐨勨€?鈥濇槸鎸嘔FRS S1锛屽啋鍙峰悗闈㈢殑鈥?鈥濇槸鎸嘔FRS S2锛屸€淴鈥濇槸ISSB鎻愪緵鐨勫伐鍏峰寘銆傝繖涓伐鍏峰寘鏄寚鍦↖SSB鐨勫噯鍒欒繕娌℃湁鍑烘潵鐨勬椂鍊欙紝搴旇鍙傝€冨拰浼樺厛鍙傝€冪殑鍑嗗垯銆傚叾涓涓€涓槸SASB鍑嗗垯锛孲ASB鍑嗗垯鍖呭惈11涓鍩熺殑77涓涓氾紝涔熷氨鏄湁77涓涓氬噯鍒欍€侷SSB浜?022骞?鏈堝悎骞朵簡浠峰€兼姤鍛婂熀閲戜細锛圴RF锛夛紝鍘熼毝灞炰簬VRF鐨凷ASB鍒跺畾鐨勫噯鍒欐鍚庣敱ISSB璐熻矗鏇存柊涓庣淮鎶ゃ€?/span>

涓嬩竴姝ワ紝ISSB浠嶇劧灏嗛€氳繃鍏叡寰佽鎰忚鐨勬柟寮忔潵纭畾宸ヤ綔閲嶇偣鍜屽埗瀹氫粈涔堟爣鍑嗭紝鐩墠杩欎竴杩囩▼姝ｅ湪杩涜涓紝鑰孖SSB瀵规鎻愬嚭鐨勮棰樺缓璁寘鎷敓鐗╁鏍锋€с€佷汉鍔涜祫鏈€佸姵宸ユ潈鐩婄瓑銆?/span>

路 END 路

鏂囷綔浜庡織瀹?閭撹寳鏂?/span>

缂栬緫涓ㄩ倱鑼楁枃

鏉ユ簮涓ㄣ€婂彲鎸佺画鍙戝睍缁忔祹瀵煎垔銆?023骞?鏈堝垔