From a “Choice” to a “Must‑Answer”: Climate Disclosure Reshaping Business Resilience and Competitiveness
This report shows how mainland Chinese companies are working to turn climate disclosure from a compliance exercise to a driver of resilience and competitiveness.
Drawing on 2025 CDP disclosure data from mainland China, this report examines the state of climate disclosure among Chinese companies amid increasing global alignment of disclosure frameworks and the full rollout of China’s climate disclosure standards. The findings highlight steady improvements across climate governance, strategic integration, risk management, and target-setting.
Climate disclosure is increasingly moving from a peripheral reporting requirement to a core element of board and management decision‑making, enabling companies to better manage climate risks, strengthen long‑term resilience, and capture opportunities from the low‑carbon transition.