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id=\"\u8a3b\" name=\"\u8a3b\"><\/a>\u3010\u8a3b\u3011<span>\uff1a<\/span><a href=\"https:\/\/www.sec.gov\/files\/rules\/final\/2024\/33-11275.pdf\">The Enhancement and Standardization of Climate-Related Disclosures for Investors<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u7ae0\u9038\u98db\u6559\u6388<\/strong><br \/>\n<strong>\u6e2f\u5927\u7d93\u7ba1\u5b78\u9662\u7d93\u6fdf\u5b78\u9ad8\u7d1a\u8b1b\u5e2b<\/strong><\/p>\n<p>\uff08\u672c\u6587\u540c\u6642\u65bc\u4e8c\u96f6\u4e8c\u56db\u5e74\u4e09\u6708\u4e8c\u5341\u65e5\u8f09\u65bc\u300a\u4fe1\u5831\u300b\u300c\u9f8d\u864e\u5c71\u4e0b\u300d\u5c08\u6b04\uff09<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"tags":[],"class_list":["post-209872","thought-leadership","type-thought-leadership","status-publish","hentry","leadership-topic-categories-hkej-column-tc","in-the-media-topic-categories-faculty-tc"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 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\u7d9c\u5408\u800c\u8a00\uff0c\u6c23\u5019\u8a0a\u606f\u62ab\u9732\u898f\u5b9a\u8981\u6c42\u4f01\u696d\u516c\u958b\u5176\u6c23\u5019\u98a8\u96aa\u53ca\u6a5f\u9047\u7684\u8a73\u7d30\u8cc7\u6599\uff0c\u4ee5\u63d0\u9ad8\u4f01\u696d\u5728\u6c23\u5019\u554f\u984c\u4e0a\u7684\u900f\u660e\u5ea6\uff0c\u4f7f\u6295\u8cc7\u8005\u548c\u76e3\u7ba1\u6a5f\u69cb\u80fd\u5920\u66f4\u597d\u5730\u4e86\u89e3\u4f01\u696d\u7684\u6c23\u5019\u8868\u73fe\u3002\u540c\u6642\uff0c\u901a\u904e\u76f8\u95dc\u62ab\u9732\uff0c\u6295\u8cc7\u8005\u5f97\u4ee5\u8a55\u4f30\u4f01\u696d\u5728\u61c9\u5c0d\u6c23\u5019\u8b8a\u5316\u65b9\u9762\u7684\u98a8\u96aa\u548c\u524d\u666f\uff0c\u6709\u52a9\u65bc\u964d\u4f4e\u6295\u8cc7\u98a8\u96aa\uff0c\u4ee5\u53ca\u5c0b\u6c42\u9577\u671f\u7a69\u5b9a\u56de\u5831\u3002 \u4e0d\u53ef\u4e0d\u5bdf\u7684\u662f\uff0c\u9019\u4e00\u898f\u5b9a\u53ef\u80fd\u589e\u52a0\u4f01\u696d\u6210\u672c\uff0c\u4e26\u5728\u62ab\u9732\u6c23\u5019\u8a0a\u606f\u7684\u904e\u7a0b\u4e2d\u4e0d\u614e\u6d29\u9732\u654f\u611f\u5546\u696d\u8cc7\u6599\uff0c\u6216\u6709\u640d\u4f01\u696d\u7af6\u722d\u529b\u3002\u51e1\u6b64\u7a2e\u7a2e\uff0c\u90fd\u662f\u653f\u7b56\u5236\u5b9a\u8005\u9700\u8981\u8003\u616e\u548c\u4e0d\u65b7\u5b8c\u5584\u7684\u554f\u984c\u3002 \u3010\u8a3b\u3011\uff1aThe Enhancement and Standardization of Climate-Related Disclosures for Investors \u7ae0\u9038\u98db\u6559\u6388 \u6e2f\u5927\u7d93\u7ba1\u5b78\u9662\u7d93\u6fdf\u5b78\u9ad8\u7d1a\u8b1b\u5e2b \uff08\u672c\u6587\u540c\u6642\u65bc\u4e8c\u96f6\u4e8c\u56db\u5e74\u4e09\u6708\u4e8c\u5341\u65e5\u8f09\u65bc\u300a\u4fe1\u5831\u300b\u300c\u9f8d\u864e\u5c71\u4e0b\u300d\u5c08\u6b04\uff09\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"google-site-verification\" 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\u7d9c\u5408\u800c\u8a00\uff0c\u6c23\u5019\u8a0a\u606f\u62ab\u9732\u898f\u5b9a\u8981\u6c42\u4f01\u696d\u516c\u958b\u5176\u6c23\u5019\u98a8\u96aa\u53ca\u6a5f\u9047\u7684\u8a73\u7d30\u8cc7\u6599\uff0c\u4ee5\u63d0\u9ad8\u4f01\u696d\u5728\u6c23\u5019\u554f\u984c\u4e0a\u7684\u900f\u660e\u5ea6\uff0c\u4f7f\u6295\u8cc7\u8005\u548c\u76e3\u7ba1\u6a5f\u69cb\u80fd\u5920\u66f4\u597d\u5730\u4e86\u89e3\u4f01\u696d\u7684\u6c23\u5019\u8868\u73fe\u3002\u540c\u6642\uff0c\u901a\u904e\u76f8\u95dc\u62ab\u9732\uff0c\u6295\u8cc7\u8005\u5f97\u4ee5\u8a55\u4f30\u4f01\u696d\u5728\u61c9\u5c0d\u6c23\u5019\u8b8a\u5316\u65b9\u9762\u7684\u98a8\u96aa\u548c\u524d\u666f\uff0c\u6709\u52a9\u65bc\u964d\u4f4e\u6295\u8cc7\u98a8\u96aa\uff0c\u4ee5\u53ca\u5c0b\u6c42\u9577\u671f\u7a69\u5b9a\u56de\u5831\u3002 \u4e0d\u53ef\u4e0d\u5bdf\u7684\u662f\uff0c\u9019\u4e00\u898f\u5b9a\u53ef\u80fd\u589e\u52a0\u4f01\u696d\u6210\u672c\uff0c\u4e26\u5728\u62ab\u9732\u6c23\u5019\u8a0a\u606f\u7684\u904e\u7a0b\u4e2d\u4e0d\u614e\u6d29\u9732\u654f\u611f\u5546\u696d\u8cc7\u6599\uff0c\u6216\u6709\u640d\u4f01\u696d\u7af6\u722d\u529b\u3002\u51e1\u6b64\u7a2e\u7a2e\uff0c\u90fd\u662f\u653f\u7b56\u5236\u5b9a\u8005\u9700\u8981\u8003\u616e\u548c\u4e0d\u65b7\u5b8c\u5584\u7684\u554f\u984c\u3002 \u3010\u8a3b\u3011\uff1aThe Enhancement and Standardization of Climate-Related Disclosures for Investors \u7ae0\u9038\u98db\u6559\u6388 \u6e2f\u5927\u7d93\u7ba1\u5b78\u9662\u7d93\u6fdf\u5b78\u9ad8\u7d1a\u8b1b\u5e2b \uff08\u672c\u6587\u540c\u6642\u65bc\u4e8c\u96f6\u4e8c\u56db\u5e74\u4e09\u6708\u4e8c\u5341\u65e5\u8f09\u65bc\u300a\u4fe1\u5831\u300b\u300c\u9f8d\u864e\u5c71\u4e0b\u300d\u5c08\u6b04\uff09\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/www.hkubs.hku.hk\/tc\/research\/thought-leadership\/hkej-column\/the-development-of-climate-related-risk-disclosure-reaches-a-new-milestone\/\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2024-03-20T01:55:01+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2024-03-21T02:24:56+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"\u6c23\u5019\u8a0a\u606f\u62ab\u9732\u6cd5\u898f\u767c\u5c55\u65b0\u91cc\u7a0b - HKU Business School\" \/>\n\t\t<meta name=\"twitter:description\" 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