Scope
Voluntary trial for all enterprises; phased mandatory rollout planned from key sectors/listed companies toward a 2030 unified system
China · standard
MOF Basic Standards for Corporate Sustainability Disclosure
财会〔2024〕17号 (Dec 2024) + Application Guide (Sep 2025) + Climate Standard No. 1 (Trial, 25 Dec 2025)
VoluntaryApplies 2024-12-17
Penalties
None while voluntary
Last verified
2026-08-22
In plain language
What this law does
The national ISSB-aligned baseline: disclosure of sustainability risks, opportunities and impacts (financial AND impact materiality) across four elements — governance, strategy, risk/opportunity management, metrics and targets.
Core obligations
Voluntary: four-element disclosure; risks, opportunities AND impacts; climate standard topics
Dictionary
Terms defined in this law
- Voluntary until 2027; unified national mandatory system targeted by **2030**.MOF Basic Standards for Corporate Sustainability Disclosure (财会〔2024〕17号, Dec 2024)
- Sustainability disclosureMOF Basic Standards for Corporate Sustainability Disclosure (财会〔2024〕17号, Dec 2024)
- Four core content elements (四要素)MOF Basic Standards for Corporate Sustainability Disclosure (财会〔2024〕17号, Dec 2024)
Claims
Claims connected to this source
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