《中国重大工程建设项目ESG信息披露报告》在京发布

Core Viewpoint - The release of the first "ESG Information Disclosure Report for Major Engineering Projects in China (2024)" marks a significant step in sustainable information disclosure in the engineering construction sector in China [1][2]. Group 1: Importance of ESG Disclosure - The importance of ESG information disclosure and evaluation for major engineering projects is emphasized as a means to enhance corporate competitiveness and sustainable development capabilities [1]. - The report aligns with various regulations and policies aimed at improving transparency in major engineering projects [1]. Group 2: Analysis of Current ESG Disclosure Practices - The report analyzes ESG disclosure standards and practices, referencing authoritative organizations such as ISSB and GRI, and evaluates the comprehensiveness and applicability of existing disclosures [2]. - A sample of 134 major engineering projects from 2014 to 2024 was selected, providing a representative overview of ESG disclosure practices in China [2]. Group 3: Current Status of ESG Disclosure - Despite positive developments in environmental protection, social responsibility, and governance structures, the overall ESG disclosure level remains at an initial stage, with an average score below passing [3]. - There are significant gaps in the breadth and depth of environmental indicators, particularly in the quantification of actual environmental impacts [3]. - Disclosure regarding social responsibility, employee rights, community impact, and supply chain management is insufficient, with some projects failing to fully disclose their contributions to social development [3]. - Progress has been made in compliance management and risk control, but comprehensive ESG mechanism construction requires substantial improvement [3]. Group 4: Recommendations for Improvement - The report suggests optimizing ESG disclosure quality through three dimensions: disclosure system, standard system, and incentive mechanisms [4]. - Recommendations include expanding mandatory disclosure from environmental to social and governance dimensions and establishing a comprehensive disclosure mechanism covering the entire project lifecycle [4]. - The aim is to shift ESG disclosure from passive compliance to proactive innovation, establishing a new system for full lifecycle ESG information disclosure in construction projects [4].