长三角上市公司可持续信息披露量质齐升 从“合规披露”向“价值创造”跃升

Core Insights - The report highlights the progress of sustainable information disclosure among companies in the Yangtze River Delta, indicating a significant improvement in ESG ratings and disclosure practices [1][2] Group 1: ESG Ratings and Disclosure Practices - As of May 2025, 24 companies in the CSI Yangtze River Delta Green Industry 50 Index achieved an ESG rating of A or above, representing 48% of the sample [1] - The overall disclosure rate of the sample companies reached 92%, an increase of 2% from the previous year [1] - Companies are increasingly standardizing and internationalizing their reporting practices, adhering to sustainable information disclosure guidelines set by exchanges [1] Group 2: Quality and Depth of Disclosure - The disclosure of key ESG indicators has shown a positive trend, with both breadth and depth improving [1] - Companies have enhanced the accuracy of their analysis on significant issues, providing deeper insights into risks and opportunities [1] - Continuous disclosure supports robust performance evaluation in sustainable development [1] Group 3: Verification and Timeliness - There has been a rapid increase in the number of companies engaging third-party verification for their disclosures [1] - Sample companies have demonstrated strong performance in terms of understandability and timeliness, laying a solid foundation for stakeholder decision-making [1] Group 4: Recommendations for Future Development - The report suggests accelerating the sustainable information disclosure process and deepening practices [2] - It emphasizes the need to enrich sustainable investment tools and promote green investments [2] - Strengthening sustainable development capacity and building a sustainable development ecosystem is also recommended [2]