证监会毕晓颖：不盲目追求可持续信披家数 综合考虑扩大披露覆盖面节奏

Core Viewpoint - The China Securities Regulatory Commission (CSRC) emphasizes the importance of mandatory disclosure for companies listed on major indices and those dual-listed domestically and internationally, impacting over 400 companies, which represent more than half of the total market capitalization [1] Group 1: Mandatory Disclosure Requirements - The CSRC has mandated that approximately 400 companies must disclose sustainability reports starting from 2026, with 95% of these companies already having voluntarily disclosed such reports [1] - The focus is on enhancing guidance for companies that have not yet disclosed, with the CSRC planning to work with exchanges to assist in their initial assessments [1] Group 2: Voluntary Disclosure and Encouragement for SMEs - Over a thousand companies have voluntarily disclosed sustainability reports, indicating a broad interest in transparency among firms [1] - The CSRC encourages small and medium-sized enterprises (SMEs) to disclose information at their own capacity without imposing mandatory requirements, aiming for a balanced approach to disclosure expansion [1]