Company Climate Risk
Comprehensive climate risk intelligence for informed decision-making
China
Mandatory from 2027CSRC Corporate Sustainability Disclosure Guidelines
China is introducing a unified, ISSB-aligned sustainability disclosure system. Stock exchanges in Shanghai, Shenzhen and Beijing have already issued guidelines requiring large listed companies to report on climate from 2024, while the Ministry of Finance is phasing in national standards that will build a comprehensive framework by 2030. Together, these measures prioritise climate disclosures to provide investors and lenders with decision-useful information on risks, opportunities, and emissions.
Key Requirements
- •Governance, strategy and risk management for climate-related risks and opportunities
- •Disclosure of GHG emissions (Scopes 1 and 2; Scope 3 encouraged)
- •Transition planning and progress on emissions reduction
- •Climate scenario analysis and resilience assessment
- •Use of China's green taxonomy in reporting and financial products
Implementation Timeline
Report Timing
Annual, aligned with financial reporting. Sustainability reports may be published at the same time or shortly after annual reports.
Compliance Status
Mandatory from 2027Track your progress towards meeting the requirements and deadlines for this regulation.