ISSUING AUTHORITY:

Ministry of Finance

DATE OF ISSUANCE:

January 9, 2026

EFFECTIVE DATE:

January 9, 2026

On January 9, 2026, the Ministry of Finance issued Sustainable Information Assurance Practice Standard No. 6101-Basic Standard (Trial) (the “Standard”), marking a new stage of standardized development for China’s ESG assurance services.

Three principles guided the formulation of the Standard:

1. Safeguard Public Interest: Requiring assurance providers to implement quality management, adhere to professional ethics, and maintain independence.

2. Highlight Practice Features: Offering detailed, actionable guidance to address specific challenges and needs in current sustainable information assurance practices.

3. Align with National & International Standards: Integrating the latest international achievements while reflecting Chinese characteristics.

As a component of China's national sustainable disclosure system, the Standard consists of the basic standard, specific standards, and application guidelines. Given that corporate sustainable disclosure is still in its early stages, assurance providers are encouraged to adopt the Standard voluntarily—no "one-size-fits-all" mandate will be imposed.

Key Expectations for Assurance Providers

As the primary entities implementing the Standard, they must: 1) accelerate capacity building for sustainable information assurance; 2) establish dedicated quality management systems; 3) cultivate and attract diverse professional talent; and 4) strengthen integrity and professional ethics.

Reference:

关于印发《可持续信息鉴证业务准则 第6101号——基本准则（试行）》的通知