45.68%！ A股公司ESG报告披露率创新高

Core Insights - The disclosure rate of ESG reports among A-share companies reached a historic high of 45.68%, with 2,468 companies disclosing their 2024 ESG reports, marking a 16.8% increase from 2023 [1][2] - The introduction of the "double materiality" analysis framework has significantly improved the quality of ESG reports, with many leading companies adopting this approach [2][4] Disclosure Rate and Quality - All industries reported an ESG disclosure rate exceeding 30%, with the banking sector achieving a 100% disclosure rate and non-bank financials at 86.59% [4][5] - Approximately 200 companies opted for third-party verification of their ESG reports in 2024, representing 8.1% of the disclosing companies, an increase from 7.1% in 2023 [2][4] Challenges and Recommendations - Some companies struggle with accurately assessing the dual value of financial and social impacts when using the "double materiality" framework, leading to potential inaccuracies in topic selection [5][6] - Companies are encouraged to enhance the integrity and authenticity of their reports, avoid selective disclosure, and incorporate quantitative indicators to improve data standardization and comparability [6]