BTR NEW MATERIAL GROUP CO.(BJ:835185) Zhong Guo Zheng Quan Bao·2025-09-07 20:51Core Viewpoint - The China Securities Regulatory Commission (CSRC) has guided the Beijing Stock Exchange (BSE) to release new disclosure guidelines focusing on environmental issues, aiming to enhance the quality of ESG reporting among listed companies [1][2]. Group 1: Guidelines and Framework - The BSE has revised the "Guidelines for the Preparation of Sustainable Development Reports" to include new application guidelines on "Pollutant Emissions," "Energy Utilization," and "Water Resource Utilization," effective from September 5, 2025 [1][2]. - The guidelines aim to improve awareness and systematic management of sustainable development risks, while providing clear disclosure requirements without imposing additional burdens on companies [2][3]. - The guidelines serve as a reference for companies in preparing their sustainable development reports, detailing common risks and opportunities related to environmental issues [3][4]. Group 2: Industry Response and Practices - Companies listed on the BSE, such as BetterRay and others, have actively engaged in ESG reporting, with 16 companies already disclosing their 2024 ESG reports [1][4]. - BetterRay has integrated ESG principles into its corporate strategy, setting long-term goals for carbon neutrality and aiming for a 5% annual reduction in carbon emissions per product by 2030 [5][6]. - The BSE encourages innovative small and medium-sized enterprises to gradually enhance their ESG disclosures, reflecting a growing commitment to sustainable practices within the industry [4][3].