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深交所就可持续发展报告编制指南征求意见
Yang Guang Wang·2025-09-07 07:34

Core Viewpoint - Shenzhen Stock Exchange (SZSE) is revising the guidelines for compiling sustainable development reports, seeking public feedback to enhance the sustainability disclosure framework for listed companies [1][2]. Group 1: Revision of Guidelines - The SZSE is revising the "Self-Regulatory Guidelines for Listed Companies on Sustainable Development Reporting" to improve the sustainability information disclosure rules [1]. - The revised guidelines will include new chapters on pollutant emissions, energy utilization, and water resource utilization, detailing common risks and opportunities associated with these topics [2]. Group 2: Disclosure Requirements - The guidelines will provide general calculation processes and methods for disclosing data, including examples of common pollutants and formulas for calculating energy consumption and water usage [2]. - Specific disclosure points will be clarified, including pollutant emission information, reduction information, total energy consumption, and total water usage [2]. Group 3: Future Plans - The SZSE plans to continuously enrich the guidelines and improve the sustainable development regulatory framework, aiming to support a stable and low-carbon market ecosystem [3].