A股上市公司可持续发展信息披露量质齐升

Core Insights - The implementation of the "Guidelines for the Sustainable Development Report of Listed Companies" by the Shanghai and Shenzhen Stock Exchanges has led to improved quality and disclosure rates of sustainable development information among A-share listed companies [1][2] - As of June 30, 2025, 2,481 A-share listed companies disclosed their 2024 sustainable development reports, achieving a disclosure rate of 46.09% [1] - The survey conducted by the China Association of Public Companies in July 2025 revealed that a majority of sample companies have established boards or specialized committees for decision-making, management, and supervision of sustainable development [1][2] Governance and Management - 71.62% of sample companies (1,171) have designated their board or a specialized committee as the supervisory body for sustainable development, an increase of 1.84 percentage points from the previous year [1] - 42.26% of sample companies (691) have integrated ESG matters into their risk management or internal controls, up by 11.09 percentage points [2] - 34.56% of companies (565) have established reporting mechanisms for sustainable development impacts, risks, and opportunities, an increase of 11.89 percentage points [2] Execution Framework - 65.32% of sample companies (1,068) have set up management committees, departments, or specific roles for sustainable development, an increase of 15.23 percentage points [2] - 32.11% of companies (525) have established a combination of various institutions for execution, while 33.21% (543) have a single institution responsible for sustainable development [2] Institutional Development - 48.62% of sample companies (795) have established relevant systems for sustainable development, an increase of 4.9 percentage points [3] - Over 68% (1,112) of sample companies conducted sustainable development training in 2024, an increase of 10.01 percentage points [3] - 48.69% of surveyed companies (796) have established evaluation mechanisms related to sustainability, up by 8.77 percentage points [3] Social Contribution and ESG Engagement - 39.33% of sample companies (643) are engaged in ecosystem and biodiversity protection, an increase of 13.57 percentage points [4] - 67.16% of sample companies (1,098) are involved in community service, and 66.67% (1,090) provide educational resource assistance [4] - 52.17% of sample companies (853) are aware of or have responded to ESG ratings, an increase of 16.48 percentage points [4]