《上市公司可持续信息披露趋势与进展（2025）—基于AI工具》发布

Core Viewpoint - The 2025 Sustainable Global Leaders Conference highlighted advancements in sustainable information disclosure standards and the application of AI in analyzing ESG data for listed companies in China [1][3]. Group 1: Sustainable Information Disclosure - The report indicates that standards and policies for sustainable information disclosure are continuously improving, with international standards becoming more detailed [3]. - In China, various regulatory bodies have refined disclosure requirements for different entities, enhancing clarity for investors in selecting sustainable subjects [3][5]. - The overall disclosure rate among listed companies is concentrated between 60%-70%, with approximately 500 companies (about 20% of the sample) falling within this range [5]. Group 2: AI Application in ESG Analysis - The research team utilized AI models to systematically analyze unstructured sustainable disclosure reports from listed companies, aiming to provide clearer and more efficient insights into the progress and structural characteristics of sustainable information disclosure in China [3][5]. - AI technology has shown high efficiency and potential in processing unstructured ESG information, although further exploration is needed in qualitative data analysis [5]. Group 3: ESG Dimensions and Trends - The analysis framework encompasses three dimensions: Environmental, Social, and Governance (ESG), with a focus on climate change and the increasing number of institutions formulating and implementing emission reduction plans [5]. - Changes are also observed in social and governance issues, reflecting evolving trends in corporate sustainability practices [5].