汽车链主赋能中小供应商，做实ESG降碳指标

Group 1 - The core viewpoint of the article emphasizes the transition of ESG standards for listed companies in Shanghai from a "disclosure-oriented" approach to a "value-oriented" approach, aiming to enhance the quality of ESG information disclosure [3][5][7] - The Shanghai Stock Exchange has formulated an action plan to improve ESG ratings, which aligns with the three-year action plan for enhancing ESG information disclosure quality from 2024 to 2026 [3][5] - The automotive industry faces significant challenges in calculating Scope 3 carbon emissions due to its complex supply chain, necessitating a unified industry understanding and standards for ESG metrics [3][8][11] Group 2 - Current ESG disclosures in the automotive sector show a structural characteristic where qualitative indicators are disclosed at an average rate of about 90%, while quantitative indicators are only disclosed at an average rate of 34% [6][11] - High ESG ratings are becoming crucial for automotive companies' global development, influencing their ability to secure green bonds and low-interest loans [7][11] - The need for digital technology in carbon emission data collection and calculation is highlighted, as traditional methods are insufficient for tracking complex supply chain data [8][10] Group 3 - Xiaoshu Green Landscape has assisted Chinese automotive companies in establishing a comprehensive greenhouse gas accounting system, emphasizing the importance of real data collection for accurate carbon footprint calculations [9][10] - Xiaopeng Motors has initiated a "Supplier Carbon Empowerment Project" to enhance carbon data collection from suppliers, demonstrating a proactive approach to ESG management [14][15] - The automotive industry is urged to establish authoritative third-party standards for carbon accounting to facilitate standardized and comprehensive ESG disclosures [16]