调查 ESG已成治理进阶“必答题”

Core Viewpoint - The overall trend of ESG information disclosure among Sichuan enterprises is increasing, but there are significant differences in understanding and response to ESG across different industries and company sizes [1][2]. Group 1: ESG Reporting and Practices - Sichuan enterprises are proactively publishing ESG reports in response to regulatory changes, capital market attention, and the need to integrate into global supply chains [1]. - By September 30, 2025, 29 Sichuan listed companies are expected to release their first ESG reports, with 15 companies doing so this year [1]. - Chengdu XianDao Pharmaceutical Co., Ltd. released its first ESG report this year, driven by the need to meet international client expectations [1]. - Chengdu Huamei Technology Co., Ltd. emphasizes that ESG performance is now a critical evaluation criterion for suppliers by major clients [1]. - Sichuan Changhong Electric Holding Group has been publishing social responsibility reports for 13 years and started ESG reporting in 2022, which has facilitated significant business benefits [2]. Group 2: Impact of ESG on Supply Chains - Major enterprises are exerting pressure on their supply chains regarding ESG compliance, particularly in the photovoltaic and new energy sectors [1]. - Sichuan Yingfa Ruineng Technology Co., Ltd. has been releasing ESG reports for two consecutive years, driven by demands from major clients [1]. - GCL-Poly Energy Holdings Limited has conducted ESG due diligence on 18 core suppliers and is prioritizing suppliers with strong ESG performance [1]. Group 3: ESG Governance and Transformation - 33 out of 77 sample companies in Sichuan have integrated ESG governance into their board-level management, an increase of 18 from the previous year [2]. - Sichuan Changhong has established a comprehensive ESG governance structure, with the board of directors overseeing ESG management and reporting [2]. - The establishment of dedicated ESG departments is limited, with only 2 out of 10 surveyed companies having independent ESG departments [2]. Group 4: Industry-Specific ESG Disclosure Needs - Industries with a high number of companies but low disclosure rates, such as industrial and materials sectors, require increased focus on ESG transparency [2]. - Key industries with significant environmental and social impacts, like public utilities, need to enhance ESG information disclosure, especially regarding climate change risks [2].