上市公司可持续发展报告再添实操指南

Core Viewpoint - The China Securities Regulatory Commission (CSRC) is seeking opinions on the second batch of guidelines for the preparation of sustainable development reports by listed companies, indicating a structured approach to enhance ESG disclosures in the market [1][2]. Group 1: Guidelines and Regulations - The newly revised guidelines include three additional chapters on pollutant emissions, energy utilization, and water resource utilization, providing a comprehensive framework for companies to enhance their sustainable development reporting [1][2]. - The guidelines aim to strengthen companies' awareness of risks and opportunities while standardizing information disclosure practices without imposing additional mandatory disclosure requirements [2]. Group 2: ESG Performance and Market Impact - 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]. - The introduction of the guidelines has led to a significant rise in attention to issues such as climate change and fair treatment of small and medium enterprises among listed companies [3]. - Companies like Kweichow Moutai and CATL have seen improvements in their ESG ratings, reflecting increased recognition from international investors and enhancing their attractiveness for sustainable investment [3].