修订编制指南 提供详细披露参考 北交所助力企业提升可持续发展报告质量

Core Viewpoint - The China Securities Regulatory Commission (CSRC) has guided the Beijing Stock Exchange (BSE) to release new disclosure guidelines focused on environmental issues, aiming to enhance the quality of ESG reporting among listed companies [1][2][4]. Group 1: New Guidelines and Objectives - The BSE has revised the "Guidelines for the Preparation of Sustainable Development Reports by Listed Companies," which will be open for public consultation starting September 5, 2025 [2]. - The new guidelines include three specific application guidelines on "Pollutant Emissions," "Energy Utilization," and "Water Resource Utilization," aimed at improving awareness and management of sustainability risks [2][3]. - The guidelines emphasize providing reference materials rather than imposing additional mandatory disclosure requirements, thereby reducing the burden on companies [2][3]. Group 2: Impact on Listed Companies - Listed companies on the BSE have actively engaged in ESG information disclosure, with 16 companies, including Better Energy, already releasing their 2024 ESG reports [1][6]. - Better Energy has integrated ESG principles into its corporate strategy, setting ambitious long-term goals for carbon neutrality and reduction in carbon emissions per product [6]. - The guidelines are expected to enhance the ability of listed companies to prepare ESG reports by providing detailed explanations and practical steps for implementation [5]. Group 3: Industry Response and Trends - The new guidelines are seen as a response to the global "dual carbon" goals and environmental regulations, pushing companies like China National Offshore Oil Corporation to adopt green development as a core strategy [7]. - Companies are increasingly focusing on ESG performance to attract international clients and gain competitive advantages in the market [7].