Chapter 08 · Finance, data & evidenceSustainability Language
Four core content elements (四要素)
Definition
**governance (治理), strategy (战略), risk and opportunity management (风险和机遇管理), metrics and targets (指标和目标)** — ISSB/TCFD architecture.
References
Chinadisclosure
**governance (治理), strategy (战略), risk and opportunity management (风险和机遇管理), metrics and targets (指标和目标)** — ISSB/TCFD architecture.
MOF Basic Standards for Corporate Sustainability DisclosureMOF Basic Standards for Corporate Sustainability Disclosure (财会〔2024〕17号, Dec 2024) · verified 2026-08-22
Overview
The overview for this term is being prepared.