2026 has been widely described as a “landmark year” for corporate environmental information disclosure. With the joint issuance of the Enterprise Sustainability Disclosure Standards No.1 – Climate (Trial) by the Ministry of Finance and eight other ministries, alongside new sustainability disclosure requirements released by the three major stock exchanges, value chain greenhouse gas (GHG) disclosure (Scope 3) has formally transitioned from an “encouraged exploration” phase to a stage of standardized regulation. This shift represents not only a test of corporate transparency in environmental information disclosure, but also a profound transformation of corporate digital carbon management capabilities.