中央财经大学可持续准则研究中心主任刘轶芳聚焦气候风险这一核心议题，她指出，当前企业正面临物理与转型双重气候风险冲击：一方面极端天气事件频发，直接带来生产运营、供应链等物理气候风险；另一方面，国家、区域及行业低碳转型政策持续深化，形成结构性转型气候风险压力。
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