沪深北三大交易所就三项应用指南公开征求意见

Core Viewpoint - The major stock exchanges in China, including the Shanghai Stock Exchange, Shenzhen Stock Exchange, and Beijing Stock Exchange, have revised their guidelines for the preparation of sustainability reports by listed companies, introducing new attachments focused on pollution discharge, energy utilization, and water resource utilization, effective from September 5, 2025 [1] Group 1: Regulatory Changes - The new attachments titled "Attachment 3: Pollution Discharge," "Attachment 4: Energy Utilization," and "Attachment 5: Water Resource Utilization" will serve as application guidelines for sustainability reporting [1] - This initiative is part of a broader effort to enhance the disclosure of sustainability information by listed companies, providing a clearer framework for environmental-related issues [1] Group 2: Background Information - In January 2025, the three major exchanges released initial guidelines along with two specific attachments: "Attachment 1: General Requirements and Disclosure Framework" and "Attachment 2: Response to Climate Change" [1] - The latest updates build upon these existing attachments, further emphasizing the importance of environmental considerations in corporate reporting [1]