Climate-related risk disclosure by financial institutions has become a major topic in the global economy and financial system，representing a crucial measure to address the challenges of climate change. Transparent disclosure not only helps financial institutions improve their risk management capabilities and governance standards but also enhances market trust，guides capital towards sustainable sectors，and promotes a virtuous cycle of green transformation. This practice is grounded in solid theoretical foundations，including information asymmetry and agency theory，signaling theory，stakeholder theory，investor sentiment theory，and organizational legitimacy theory，which elaborate on the importance of disclosure from multiple dimensions. In recent years，climate disclosure trends have shown characteristics of standardization and mandatories，with international and regional bodies such as the International Sustainability Standards Board（ISSB）and the European Union accelerating the development and implementation of unified standards. The shift from voluntary to mandatory disclosure has not only enhanced financial institutions’ risk management capabilities and investor confidence but also significantly pushed forward the low-carbon transformation of society. However，the implementation of disclosure still faces challenges such as inadequate data quality，inconsistent standards，and institutional capacity constraints，which require collective efforts from all parties to address.