《〈企业可持续披露准则第1号——气候（试行）〉应用指南（征求意见稿）》及电力等9项行业应用指南（征求意见稿）征求意见（2026-09-30）
central automotive energy manufacturing comment-deadline
On 2026-09-30, the 财政部 (Ministry of Finance) published the draft consultation 《〈企业可持续披露准则第1号——气候（试行）〉应用指南（征求意见稿）》及电力等9项行业应用指南（征求意见稿）征求意见（2026-09-30）》, which covers climate disclosure application guides for nine industries including electric power, steel, coal, petroleum, fertilizer, aluminum, hydrogen, cement and automotive. source The drafts are designed to implement the 《企业可持续披露准则第1号——气候（试行）》 and regulate climate-related disclosures by enterprises in the covered industries. source Interested parties may submit written comments to the Ministry of Finance’s Accounting Department before the consultation deadline. source
Automotive, energy and manufacturing companies with operations or reporting obligations in China are directly affected by the proposed sectoral climate disclosure rules. source Investors, lenders and professional advisers with exposure to the nine covered sectors—including electric power, steel, coal, petroleum, fertilizer, aluminum, hydrogen and cement—should also monitor the consultation closely. source