2026年被称为企业环境信息披露的“元年”。随着财政部会同生态环境部等九部委联合印发《企业可持续披露准则第1号－气候（试行）》及三大证券交易所披露新规的落地，价值链温室气体（范围3）信息披露正式从“鼓励探索”步入“规范化”阶段。这不仅是对企业环境信息透明度的考验，更是对其数字化碳管理能力的深度重塑。

The Institute of Public & Environmental Affairs (IPE) released its Corporate ESG AI Q&A Tool on April 21st, aiming to make environmental big data more understandable and actionable, improve incentive and accountability mechanisms, and support enterprises in enhancing their ESG performance. As part of IPE’s Blue Map AI ecosystem, the newly launched AI tool integrates extensive data collection and dynamic assessments of both Chinese and international brands, listed companies, and tens of millions of enterprises. By combining these datasets with large language models such as DeepSeek, the tool provides intelligent search and analysis services on corporate environmental and climate performance for a wide range of stakeholders.

After requests from some brands for IPE to help with their regional green procurement, IPE evaluated the potential for Vietnam to adopt and benefit from a more open information transparency system. We were encouraged to find adequate basis for a modest starting point. IPE identified an important role for multinational corporations to help the region accelerate progress directly by requesting missing information from their suppliers, starting with information already required by law to be provided to the public.