事关可持续信息披露，证监会毕晓颖最新发声

Core Viewpoint - The China Securities Regulatory Commission (CSRC) is committed to supporting and guiding listed companies in enhancing the quality of sustainable disclosures, with a focus on improving the disclosure system and evaluating policies after mandatory disclosures are implemented in 2024 [1][6]. Group 1: Sustainable Disclosure Improvement - The new "National Nine Articles" emphasizes the establishment of a sustainable information disclosure system for listed companies [3]. - The CSRC is guiding the Shanghai, Shenzhen, and Beijing stock exchanges to develop the first mandatory rules for sustainable disclosure, which will provide detailed guidance for companies [3][4]. - In 2023, 1,869 listed companies published their 2024 sustainability reports, achieving an overall disclosure rate of 34.7%, an increase of approximately 10 percentage points compared to the previous two years [3][4]. Group 2: Quality of Disclosure - 99.3% of companies that disclosed reports included quantitative indicators, with over 80% of these companies reporting more than 25 indicators [3][4]. - 62.1% of companies disclosed climate-related risks and opportunities, while 65.9% reported greenhouse gas emissions, a significant increase from 57.5% the previous year [3][4]. Group 3: Governance and Focus - Among the companies that disclosed reports, 67.3% established governance structures, and 63.9% disclosed strategic information [4]. - The introduction of the disclosure guidelines has provided companies with clearer objectives, reducing the costs associated with learning domestic and international standards [4]. Group 4: Future Directions - The CSRC plans to enhance the disclosure system by learning from international practices and ensuring that the guidelines are tailored to the needs of companies [6][7]. - Approximately 400 companies are required to disclose information under the new guidelines, which represent over half of the market's total market capitalization [6][7]. - The CSRC will encourage voluntary disclosures from companies not covered by mandatory requirements, focusing on the quality of disclosures rather than the quantity [7][8].