上市公司可持续发展报告 再添实操指南

Group 1 - The core viewpoint of the news is the introduction of the second batch of guidelines for the preparation of sustainable development reports by listed companies, which aims to enhance the quality of ESG disclosures and align with international standards [1][2] - The guidelines include new chapters on pollutant emissions, energy utilization, and water resource utilization, providing a structured approach for companies to identify risks and opportunities, and improve their practices in environmental protection and resource utilization [1][2] - As of June 2023, 1,869 listed companies have disclosed sustainable development reports, achieving an overall disclosure rate of 34.72%, which is an increase of approximately 10 percentage points compared to the previous two years [3] Group 2 - The guidelines serve as a "toolbox" for companies to identify significant issues and analyze related risks and opportunities, while the existing directives provide the framework for mandatory disclosures [2] - The introduction of the guidelines has led to increased attention from listed companies on issues such as climate change and fair treatment of small and medium enterprises [3] - Companies like Kweichow Moutai and CATL have seen improvements in their ESG ratings, reflecting the positive impact of the guidelines on attracting international investment and enhancing recognition among foreign investors [3]