财政部等三部门印发挥发性有机物环境保护税试点办法
财政部、税务总局、生态环境部于 2026 年 7 月联合印发《征收挥发性有机物环境保护税试点实施办法》，将挥发性有机物纳入环境保护税征收试点。通知称该办法经国务院同意后印发，实施办法全文以附件形式发布。
为什么重要环境保护税是把排放成本计入企业账面的直接工具。挥发性有机物纳入试点后，涂装、印刷、石化等排放行业的环境合规将同时出现在排放数据与税务数据两侧，做污染物核算的企业需要把两者对上。
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资讯动态
已发布的可持续发展新闻与相关知识，共 1413 条
政策法规
财政部印发可持续信息鉴证准则第 6101 号，鉴证业务首次有了统一规范
财政部于 2026 年 1 月印发《可持续信息鉴证业务准则第 6101 号——基本准则（试行）》，为会计师事务所等第三方机构开展可持续信息鉴证业务确立执业规范。财政部称，在实施范围与实施要求作出规定之前，由开展该业务的机构自愿实施。
为什么重要站内已有的披露准则回答「企业该报什么」，这份回答「谁来核、按什么核」。鉴证是把一个数字从企业自述变成可核验事实的那一步，也是案例层「第三方核证」这一档在国内的制度依据。
新闻
准则与方法学
查看全部 135 条 →Cali to Yerevan Report Card finds financial flows off-track despite growing action on nature
Published by UNEP FI on 2026-10-16. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG Launches Public Consultation on Its Sustainability Reporting Agenda for 2027–2029
Published by EFRAG on 2026-10-16. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
From Cali to Yerevan: Is the Financial System on Track?
Published by UNEP FI on 2026-10-15. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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UNEP FI and partners launch new ASEAN capacity-building collaboration for regional sustainable finance taxonomy implementation
Published by UNEP FI on 2026-10-15. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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Supporting policy engagement for banks: cement
Published by UNEP FI on 2026-10-14. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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EFRAG extends response deadlines for its consultations on the IASB’s Risk Mitigation Accounting proposal
Published by EFRAG on 2026-10-14. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
市场动态
查看全部 1276 条 →Frontier Climate buyers ink deal to store CO2 as solid rock
Published by ESG Dive on 2026-10-16. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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Judge declines to block Trump’s March anti-DEI order for federal contractors
Published by ESG Dive on 2026-10-16. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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edie Energy & Tech Awards 2026: Winners unveiled at inaugural awards ceremony
Published by edie on 2026-10-16. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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South Africa’s state investor calls for ‘realistic’ Just Transition narrative
Published by Responsible Investor on 2026-10-16. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
News in brief: UK FRC expects ‘clear’ disclosures on carbon credits
Published by Responsible Investor on 2026-10-16. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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UN’s loss and damage fund set to give Nepal $20m for flood recovery
Published by Climate Home News on 2026-10-16. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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变更时间线
由站内框架的生效日期与继替关系推导，不依赖新闻来源。
- GRI 102：气候变化 2025（GRI 102: Climate Change 2025）起适用于全球
- GRI 305：排放 2016（GRI 305: Emissions 2016）起被取代GRI 102：气候变化 2025（GRI 102: Climate Change 2025）
- 欧盟可持续发展报告准则（European Sustainability Reporting Standards, ESRS）起适用于欧盟
- 欧盟自愿可持续报告准则（Voluntary Standard，价值链上限）起适用于欧盟
- 欧盟可持续发展报告准则（European Sustainability Reporting Standards, ESRS）起适用于欧盟
- B Corp 共益企业认证（Certified B Corporation）已适用于欧盟
- PRI 报告框架（PRI Reporting Framework）已适用于全球
- 沪深北证券交易所《上市公司可持续发展报告指引（试行）》已适用于中国内地