The Development of a Unified National Sustainability Disclosure Standards System Has Kicked Off——A Review of the Exposure Draft of Chinese Sustainability Disclosure Standards for Business Enterprises—Basic Standard
The Development of a Unified National Sustainability Disclosure Standards System Has Kicked Off——A Review of the Exposure Draft of Chinese Sustainability Disclosure Standards for Business Enterprises—Basic Standard
The release of the exposure draft of Chinese Sustainability Disclosure Standards for Business Enterprises—Basic Standard has kicked off the development of a unified national sustainability disclosure standard system,and will undoubtedly leave a strong mark in the process of formulating sustainability disclosure standards in China.This paper first introduces the domestic and international background and significance of the exposure draft of the Basic Standard.Secondly,it discusses the framework and drafting principles of a unified national sustainability disclosure standard system,including the Basic Standards.It then analyzes the main contents and distinctive features of the exposure draft of the Basic Standard.It concludes with summary and proposals for further improving the unified national sustainability disclosure standard system.
关键词
可持续披露准则/基本准则/框架体系/制定思路/主要内容/鲜明特色
Key words
sustainability disclosure standards/Basic Standard/framework system/drafting principles/main contents/distinctive features
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