聚焦长期价值创造，从自然风险“关注者”转向“行动者”——2024年中国企业CDP自然信息披露报告.pptxVIP

聚焦长期价值创造

从自然风险“关注者”转向“行动者”

2024年中国企业CDP自然信息披露报告

2025年12月

摘要

一、全球自然相关政策演进与行动趋势

1.1全球自然信息披露体系加速整合与落地···············································7

1.2中国监管要求持续收紧，推动企业由“关注者”向“行动者”转变··························8

二、全球及中国企业CDP自然议题披露概览

2.1全球企业自然信息披露呈现出多样化趋势············································10

2.2中国企业自然信息披露正从“认知阶段”迈向“行动阶段”·······························10

三、专题聚焦：中国企业森林议题信息披露进展

3.1中国企业在森林议题信息披露上从“星星之火”向“规模化参与”发展·····················13

3.2董事会监管、政策制定与风险评估成为森林议题管理重要突破口···························13

3.3供应链管理持续深化····························································14

3.4战略整合与目标设定稳步提升·····················································14

四、分析洞察：透视中国企业自然相关风险与机遇管理的成熟度

4.1治理·········································································16

4.2战略·········································································18

4.3风险与影响管理································································21

4.4目标与指标····································································24

五、企业案例

5.1中国圣牧：中国沙漠有机循环产业下的自然保护实践····································28

5.2药明生物：从节水目标到价值链协同的卓越水管理（WES）·······························29

六、行动建议

6.1结论·········································································32

6.2企业行动建议··································································32

七、展望

附录：2024年CDP整合问卷情况概览

2024年中国企业CDP自然信息披露报告2

目录

摘要

2024年中国企业CDP自然信息披露报告3

生物多样性丧失与气候变化构成的“双重危机”已

推动国际社会形成协同治理的共识，并正通过国际多边公约与自然信息披露标准、框架等实现快速整合。《昆明-蒙特利尔全球生物多样性框架》与《巴黎协定》协同度达89%；自然相关财务信息披露工作组（TNFD）建议与国际财务报告准则（IFRSS1、S2）、全球报告倡议组织（GRI）标准等核心框架的互操作性不断增强；ISSB计划将TNFD14项核心指标纳入其准则体系；CDP于2024年推出整合问卷，推动企业关注气候之外的自然议题，全面评估环境风险的影响。

全球方面，2025年2月《生物多