Sustainability disclosure

Meaning statusIndexedSource recordDirect document linkedWhy these are different

Definition

disclosure of sustainability-related risks, opportunities and impacts (风险、机遇和影响) — note: explicitly tripartite, financial AND impact.

Chinadefinition

disclosure of sustainability-related risks, opportunities and impacts (风险、机遇和影响) — note: explicitly tripartite, financial AND impact.

MOF Basic Standards for Corporate Sustainability DisclosureMOF Basic Standards for Corporate Sustainability Disclosure (财会〔2024〕17号, Dec 2024) · verified 2026-08-22Official text

The overview for this term is being prepared.