为可持续发展信息披露提供“说明书” 上交所就可持续发展报告编制指南公开征求意见

Core Viewpoint - The Shanghai Stock Exchange (SSE) has completed the compilation of three application guidelines for sustainable development reporting, focusing on pollutant emissions, energy utilization, and water resource utilization, and is seeking public feedback in both Chinese and English [1][2]. Group 1: Sustainable Development Reporting - Over 1,300 companies listed on the Shanghai Stock Exchange have independently disclosed their sustainable development reports for the 2024 fiscal year, representing 57% of listed companies [1]. - The number of companies rated A or above by the China Securities Index ESG rating has reached 431, with nearly 30% of listed companies improving their MSCI ESG ratings in the latest assessment [1]. - As of August 2025, the total scale of "A series" indices and broad-based indices products based on the China Securities Index ESG evaluation exceeds 260 billion [1]. Group 2: Guidelines and Implementation - The SSE has published the "Self-Regulatory Guidelines No. 14 - Sustainable Development Reports (Trial)" to standardize the preparation of sustainable development reports, addressing practical challenges faced by companies [2]. - The new guidelines focus on four main principles: enhancing management awareness, detailing disclosure points, providing examples, and limiting disclosure content to avoid increasing the burden on companies [3]. - The SSE aims to create more accessible and straightforward guidelines for sustainable development reporting in response to feedback from listed companies and market participants [3].