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依据，结合企业需求，适时丰富编制指南，并做好明年强制披露后的政策评估，不断优化披露制度。　　毕晓颖表示，目前的披露范围总体能够满足各类投资者的需求。对于不在强制披露范围的中小企业，鼓励企业量力而行，不作强制要求。证监会不盲目追求披露家数，而是会在政策评估和企业实践能力评估的基础上，综合考虑扩大覆盖面的节奏。　　可持续披露制度体系明确　　2024年印发的新“国九条”提出，要健全上市公司可持续信息披露

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