Ecology and Environment, in order to steadily promote the voluntary disclosure of greenhouse gas information of enterprises and effectively promote the comprehensive green and low-carbon transformation and development of enterprises, the Ministry of Ecology and Environment, the Ministry of Finance, the People's Bank of China and the General Administration of Financial Supervision recently jointly issued the Opinions on Promoting the Voluntary Disclosure of Greenhouse Gas Information of Enterprises (hereinafter referred to as "Opinions").
The Opinion points out that we should coordinate the relationship between long-term goals and short-term actions, insist on steady progress, steadily expand the scope of disclosure industries, enterprises and contents, and strengthen the role of voluntary disclosure of greenhouse gas information in promoting enterprises'independent emission reduction. The promotion and implementation of voluntary disclosure of greenhouse gas information by enterprises shall comply with relevant laws, regulations and provisions concerning state secrets, business secrets and information security. Insist on innovation leading and demonstration driving. The government, enterprises, the market, the public and other subjects should be encouraged to cooperate in innovation, and policy innovation, standard innovation and form innovation should be strengthened. Give full play to the leading role of demonstration, form a new paradigm of experience that can be popularized and replicated, and continue to deepen the disclosure of greenhouse gas information in enterprises. Adhere to the comparability of norms and highlight the key points. Establish and improve the policy system of voluntary disclosure of enterprise greenhouse gas information, formulate standardized disclosure framework and technical standards, strengthen comparability and unity, have certain flexibility and pertinence, clarify policy orientation, highlight industry characteristics and enterprise autonomy, and improve the authenticity, accuracy and transparency of enterprise disclosure information. Insist on internal and external integration, systematic and comprehensive. We will strengthen international exchanges and cooperation in the field of greenhouse gas information disclosure, fully draw on international experience, base ourselves on domestic reality, and promote the establishment of an enterprise greenhouse gas information disclosure system that meets the goals of building a beautiful China, meets the strategic needs of "double carbon" and effectively responds to green trade barriers.
By 2027, the policy system and technical standards for voluntary disclosure of greenhouse gas information will be basically established, and the enthusiasm, quality and ability of enterprises to disclose information will be effectively improved. The exploration and demonstration of voluntary disclosure of greenhouse gas information by enterprises in key industries and advanced regions have been steadily promoted, and the application scenarios of information disclosure have become more abundant. By 2030, the general framework and technical standard system for voluntary disclosure of greenhouse gas information by enterprises will be further improved, the willingness, ability and quality of disclosure by enterprises will be significantly improved, and the disclosure information will be widely used, thus forming a voluntary disclosure mode of greenhouse gas information that is in line with international standards, mutually recognized and serves the high-quality development of enterprises.
The Opinions put forward six main tasks. They are to build a supporting technical specification system for enterprise greenhouse gas information disclosure, enrich and expand the forms and channels of enterprise greenhouse gas information disclosure, enrich the application scenarios of enterprise greenhouse gas information disclosure, guide third-party organizations to participate in the market-oriented services of enterprise greenhouse gas information disclosure, and encourage enterprises to voluntarily disclose greenhouse gas information. Strengthen international cooperation in greenhouse gas information disclosure of enterprises.
Among them, in the construction of the supporting technical specification system for enterprise greenhouse gas information disclosure, we will accelerate the construction of the national greenhouse gas emission factor database, and improve the accounting methods and reporting guidelines for greenhouse gas emissions of enterprises in key industries. We will improve the national unified system of sustainable disclosure standards, formulate the first standard of sustainable disclosure for enterprises-climate, formulate guidelines for voluntary disclosure of greenhouse gas information for enterprises, and guide enterprises to disclose greenhouse gas information. To formulate relevant standards for product carbon footprint accounting and information disclosure, and guide and support enterprises to disclose product-level carbon emission information. In terms of
enriching and expanding the forms and channels of enterprise greenhouse gas information disclosure, we should explore the establishment of voluntary disclosure service platform for enterprise greenhouse gas information, display the contents of voluntary disclosure of enterprise greenhouse gas information, promote the establishment of information sharing mechanism based on the disclosure service platform, and provide convenience for the public and investors to make public inquiries. Support enterprises to prepare and publish annual reports on voluntary disclosure of greenhouse gas information, or publicly release greenhouse gas information through sustainable development reports, environmental, social and corporate governance (ESG) reports, emission permit implementation reports, annual reports of listed companies and social responsibility reports. Enterprises are encouraged to disclose greenhouse gas emissions that have a significant impact on the public and investors or trigger market risks in a timely manner in the form of interim reports.
In terms of enriching the application scenarios of enterprise greenhouse gas information disclosure, we should improve the greenhouse gas information verification mechanism voluntarily disclosed by enterprises, and provide solid data support for relevant application scenarios. Support relevant institutions to incorporate the disclosure of greenhouse gas information into sustainable development reports, environmental, social and corporate governance (ESG) reports, information disclosure and rating evaluation related norms. Strengthen the connection between the voluntary disclosure policy system of enterprise greenhouse gas information and the carbon footprint management system, and strengthen the application of voluntary disclosure of greenhouse gas information in product carbon footprint accounting by supply chain enterprises. Promote the application of voluntary disclosure of greenhouse gas information in green consumption, green trade, green finance and other fields, and guide enterprises to actively disclose greenhouse gas emission information. Financial institutions are encouraged to make rational use of greenhouse gas information of enterprises and explore and develop relevant green financial products and services.
In guiding third-party organizations to participate in the market-oriented services of greenhouse gas information disclosure, third-party organizations should be guided to actively provide enterprises with market-oriented services related to greenhouse gas information disclosure, such as emission data accounting, key information verification, disclosure report verification, emission level evaluation, investment and financing information docking, etc. Support third-party organizations to enrich the types of products and services related to voluntary disclosure of greenhouse gas information, and explore and innovate the application of disclosure information. Relevant institutions are encouraged to compile and publish annual progress assessment reports on voluntary disclosure of greenhouse gas information by enterprises. Industry associations, key enterprises and other relevant social parties are encouraged to carry out information disclosure and greenhouse gas management training in a standardized and orderly manner, so as to enhance the professional competence of practitioners.
In order to encourage enterprises to voluntarily disclose greenhouse gas information first, the Opinion proposes to support pilot cities and parks with carbon peak, pilot provinces and cities with low carbon, climate-adapted cities, climate investment and financing, and collaborative innovation of pollution reduction and carbon reduction to explore and carry out voluntary disclosure of greenhouse gas information in accordance with local conditions and work arrangements to address climate change. Thermal power, cement, iron and steel, aluminum smelting, petrochemical industry, aviation, lithium batteries, new energy vehicles, photovoltaic and electronics and electrical appliances industry associations are encouraged to organize industry enterprises to carry out voluntary disclosure of greenhouse gas information in accordance with industry emission characteristics and climate change requirements. Industry associations and key enterprises in coal mining, oil and gas development, animal husbandry and rice cultivation are encouraged to explore voluntary disclosure of information on key non-carbon dioxide greenhouse gases such as methane and nitrous oxide.
In the aspect of strengthening international cooperation in enterprise greenhouse gas information disclosure, we should strengthen the collaborative research and convergence of relevant technical specifications for voluntary disclosure of enterprise greenhouse gas information with international greenhouse gas information disclosure, sustainable information disclosure, environmental, social and corporate governance (ESG) information disclosure, and promote mutual recognition. We will strengthen international cooperation on corporate greenhouse gas information and sustainable information disclosure, strengthen the summary and dissemination of typical cases and good experiences of voluntary disclosure of greenhouse gas information leading corporate climate action, and tell the "China Story" to the outside world in response to global climate change. Departments (bureaus) and financial departments (bureaus) of ecological environment of
provinces, autonomous regions, municipalities directly under the Central Government and Sinkiang Production and Construction Corps, Shanghai Headquarters of the People's Bank of China, and branches of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans. Supervision bureaus of the General Administration of Financial Supervision:
Voluntary disclosure of greenhouse gas information is an important measure to strengthen the responsibility and willingness of enterprises to control greenhouse gas emissions, enhance the ability and transparency of enterprises to cope with climate risks, and improve the ecological environment governance system and green low-carbon development mechanism. In order to thoroughly implement the Opinions of the Central Committee of the Communist Party of China and the State Council on Implementing the New Development Concept Completely, Accurately and Comprehensively to Do a Good Job in Carbon Neutralization, the Decision of the Central Committee of the Communist Party of China on Further Deepening Reform and Promoting Chinese-style Modernization, and the Opinions of the Central Committee of the Communist Party of China and the State Council on Accelerating the Comprehensive Green Transition of Economic and Social Development. We will steadily promote the voluntary disclosure of greenhouse gas information in enterprises, effectively promote the comprehensive green and low-carbon transformation and development of enterprises, and formulate this opinion.
First, in order to
promote the voluntary disclosure of greenhouse gas information in enterprises, we should adhere to the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, especially the ecological civilization of Xi Jinping, and fully implement the spirit of the 20th National Congress of the CPC and the 2nd and 3rd Plenary Sessions of the 20th Central Committee. We will further implement the spirit of the National Conference on Eco-environmental Protection, comprehensively promote the construction of a beautiful China, actively and steadily promote carbon neutralization at peak carbon, participate in global governance to address climate change, establish and improve the institutional framework and technical specifications for voluntary disclosure of greenhouse gas information by enterprises, and create a good atmosphere for enterprises to "be willing to disclose, be able to disclose and disclose well". Enriching the application of achievements, effectively stimulating the endogenous power of enterprises to control greenhouse gas emissions and actively respond to climate change, and providing strong support for the implementation of the "double carbon" strategy, exploring a high-quality development path of ecological priority, green and low carbon, and comprehensively promoting the construction of a beautiful China.
Adhere to the goal of guidance, steady and orderly. Focus on the implementation of the "double carbon" target task and the implementation of the national strategy to actively respond to climate change, coordinate the relationship between long-term goals and short-term actions, insist on steady progress, steadily expand the scope of disclosure industries, enterprises and content, and strengthen the role of voluntary disclosure of greenhouse gas information in promoting enterprises'independent emission reduction. The promotion and implementation of voluntary disclosure of greenhouse gas information by enterprises shall comply with relevant laws, regulations and provisions concerning state secrets, business secrets and information security. Insist on innovation leading and demonstration driving. The government, enterprises, the market, the public and other subjects should be encouraged to cooperate in innovation, and policy innovation, standard innovation and form innovation should be strengthened. Give full play to the leading role of demonstration, form a new paradigm of experience that can be popularized and replicated, and continue to deepen the disclosure of greenhouse gas information in enterprises. Adhere to the comparability of norms and highlight the key points. Establish and improve the policy system of voluntary disclosure of enterprise greenhouse gas information, formulate standardized disclosure framework and technical standards, strengthen comparability and unity, have certain flexibility and pertinence, clarify policy orientation, highlight industry characteristics and enterprise autonomy, and improve the authenticity, accuracy and transparency of enterprise disclosure information. Insist on internal and external integration, systematic and comprehensive. We will strengthen international exchanges and cooperation in the field of greenhouse gas information disclosure, fully draw on international experience, base ourselves on domestic reality, and promote the establishment of an enterprise greenhouse gas information disclosure system that meets the goals of building a beautiful China, meets the strategic needs of "double carbon" and effectively responds to green trade barriers.
By 2027, the policy system and technical standards for voluntary disclosure of greenhouse gas information will be basically established, and the enthusiasm, quality and ability of enterprises to disclose information will be effectively improved. The exploration and demonstration of voluntary disclosure of greenhouse gas information by enterprises in key industries and advanced regions have been steadily promoted, and the application scenarios of information disclosure have become more abundant.
By 2030, the general framework and technical standard system for voluntary disclosure of greenhouse gas information by enterprises will be further improved, the willingness, ability and quality of disclosure by enterprises will be significantly improved, and the disclosure information will be widely used, thus forming a voluntary disclosure mode of greenhouse gas information that is in line with international standards, mutually recognized and serves the high-quality development of enterprises.
2. Main tasks
(1) Establish a supporting technical specification system
for enterprise greenhouse gas information disclosure, accelerate the construction of national greenhouse gas emission factor database, and improve the accounting methods and reporting guidelines for greenhouse gas emissions of enterprises in key industries. We will improve the national unified system of sustainable disclosure standards, formulate the first standard of sustainable disclosure for enterprises-climate, formulate guidelines for voluntary disclosure of greenhouse gas information for enterprises, and guide enterprises to disclose greenhouse gas information. To formulate relevant standards for product carbon footprint accounting and information disclosure, and guide and support enterprises to disclose product-level carbon emission information.
(2) Enriching and expanding the forms and channels
of enterprise greenhouse gas information disclosure, exploring the establishment of enterprise greenhouse gas information voluntary disclosure service platform, centralized display of enterprise greenhouse gas information voluntary disclosure content, promoting the establishment of information sharing mechanism based on the disclosure service platform, and providing convenience for the public and investors to make public inquiries. Support enterprises to prepare and publish annual reports on voluntary disclosure of greenhouse gas information, or publicly release greenhouse gas information through sustainable development reports, environmental, social and corporate governance (ESG) reports, emission permit implementation reports, annual reports of listed companies and social responsibility reports. Enterprises are encouraged to disclose greenhouse gas emissions that have a significant impact on the public and investors or trigger market risks in a timely manner in the form of interim reports.
(3) Enriching the application scenarios
of enterprise greenhouse gas information disclosure, improving the greenhouse gas information verification mechanism of enterprise voluntary disclosure, and providing solid data support for relevant application scenarios. Support relevant institutions to incorporate the disclosure of greenhouse gas information into sustainable development reports, environmental, social and corporate governance (ESG) reports, information disclosure and rating evaluation related norms. Strengthen the connection between the voluntary disclosure policy system of enterprise greenhouse gas information and the carbon footprint management system, and strengthen the application of voluntary disclosure of greenhouse gas information in product carbon footprint accounting by supply chain enterprises. Promote the application of voluntary disclosure of greenhouse gas information in green consumption, green trade, green finance and other fields, and guide enterprises to actively disclose greenhouse gas emission information. Financial institutions are encouraged to make rational use of greenhouse gas information of enterprises and explore and develop relevant green financial products and services.
(4) Guiding third-party institutions to participate in market-oriented services
related to greenhouse gas information disclosure of enterprises, and guiding third-party institutions to actively provide enterprises with market-oriented services related to greenhouse gas information disclosure, such as emission data accounting, key information verification, disclosure report verification, emission level evaluation, investment and financing information docking. Support third-party organizations to enrich the types of products and services related to voluntary disclosure of greenhouse gas information, and explore and innovate the application of disclosure information. Relevant institutions are encouraged to compile and publish annual progress assessment reports on voluntary disclosure of greenhouse gas information by enterprises. Industry associations, key enterprises and other relevant social parties are encouraged to carry out information disclosure and greenhouse gas management training in a standardized and orderly manner, so as to enhance the professional competence of practitioners.
(5) Encourage enterprises to voluntarily disclose greenhouse gas information first and try
to support pilot cities and parks with carbon peak, pilot provinces and cities with low carbon, climate-adapted cities, climate investment and financing, and collaborative innovation of pollution reduction and carbon reduction in pilot areas. Explore the voluntary disclosure of greenhouse gas information. Thermal power, cement, iron and steel, aluminum smelting, petrochemical industry, aviation, lithium batteries, new energy vehicles, photovoltaic and electronics and electrical appliances industry associations are encouraged to organize industry enterprises to carry out voluntary disclosure of greenhouse gas information in accordance with industry emission characteristics and climate change requirements. Industry associations and key enterprises in coal mining, oil and gas development, animal husbandry and rice cultivation are encouraged to explore voluntary disclosure of information on key non-carbon dioxide greenhouse gases such as methane and nitrous oxide.
(6) Strengthen international cooperation
in enterprise greenhouse gas information disclosure, strengthen the collaborative research and convergence of relevant technical specifications for voluntary disclosure of enterprise greenhouse gas information with international greenhouse gas information disclosure, sustainable information disclosure, environmental, social and corporate governance (ESG) information disclosure and other standards and norms, and promote the development of enterprises. Promote mutual recognition. We will strengthen international cooperation on corporate greenhouse gas information and sustainable information disclosure, strengthen the summary and dissemination of typical cases and good experiences of voluntary disclosure of greenhouse gas information leading corporate climate action, and tell the "China Story" to the outside world in response to global climate change.
3. Strengthen organization and implementation
(1) Form joint efforts of departments. Relevant departments should coordinate and promote the construction of policy system, formulation of technical specifications, international exchanges and cooperation related to enterprise greenhouse gas information disclosure, strengthen policy cohesion and work coordination, strengthen support and guidance to enterprises, and constantly pool efforts.
(2) Strengthen social supervision. The public is encouraged to put forward suggestions and suggestions for improving the voluntary disclosure of greenhouse gas information by enterprises, guide social organizations and public media to supervise and evaluate the disclosure work, and promote enterprises to continuously improve and improve the disclosure work.
(3) Strengthen publicity and guidance. Innovative forms of publicity, relying on the Sixth Five-Year Environment Day, National Low Carbon Day, the United Nations Climate Change Conference "China Corner" and other activities to publicize the typical cases and useful experiences of greenhouse gas information disclosure, to create a good atmosphere for enterprises to actively carry out greenhouse gas information disclosure.
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