ESG信披观察丨光模块概念ESG相关报告披露率为50% 只有1家企业公布范围三

Group 1 - The optical module (CPO) concept has gained significant attention in the capital market, with a 6.64% increase on September 11, making it the top-performing sector [1] - Among the 18 companies in the A-share optical module sector, 9 have disclosed ESG-related reports, resulting in a disclosure rate of 50% [1] - Only 6 companies reported Scope 1 and Scope 2 greenhouse gas emissions, with just 1 company disclosing Scope 3 emissions, highlighting the challenges in calculating these emissions due to data availability and accuracy [3][4] Group 2 - Leading companies like Zhongji Xuchuang and Tianfu Communication have established dedicated ESG governance structures, indicating a commitment to sustainable development [2] - Zhongji Xuchuang has implemented a three-tier ESG management framework, while Tianfu Communication has a similar governance structure, emphasizing the importance of ESG management [2] Group 3 - Companies are increasingly focusing on responsible sourcing of minerals, with Zhongji Xuchuang ensuring that its materials do not come from conflict-affected areas [5] - The emphasis on responsible mineral sourcing is driven by heightened scrutiny from regulators, investors, and customers regarding ESG risks associated with mining [5] Group 4 - The optical module sector is characterized by high technological content, with significant investments in R&D, as evidenced by the top three companies' R&D expenditures: Ruijie Networks (2.19 billion), Zhongji Xuchuang (1.33 billion), and Dongshan Precision (1.27 billion) [6] - Companies are adopting various incentive mechanisms for high-quality talent, with Tianfu Communication allocating 7.14% of its revenue to R&D in 2024 [6] Group 5 - The protection of intellectual property is crucial for the optical module sector, as it directly influences competitive order and innovation [7] - Recommendations for companies include addressing biodiversity and labor rights issues related to mineral extraction, ensuring fair competition through IP protection, and aligning technological advancements with human values [7]