【金融街发布】中国证监会修订发布《上市公司治理准则》

Core Points - The China Securities Regulatory Commission (CSRC) has revised the Corporate Governance Code to enhance the governance of listed companies, effective from January 1, 2026 [1][2] - The revisions aim to improve the regulatory framework for directors and senior management, establish a performance-based compensation system, and regulate the behavior of controlling shareholders [1] Group 1 - The revised code includes comprehensive regulations on the appointment, performance, and departure of directors and senior management, ensuring they fulfill their duties faithfully and diligently [1] - It mandates listed companies to create a compensation management system that aligns the remuneration of directors and senior management with the company's operational performance and individual achievements [1] - The code imposes strict limitations on controlling shareholders and actual controllers to prevent significant adverse impacts on the listed companies, particularly regarding competition and related party transactions [1] Group 2 - The CSRC has taken into account public feedback on the revised code and has made necessary adjustments to enhance its effectiveness [2] - The next steps involve implementing the revised code and promoting the continuous improvement of modern corporate governance practices among listed companies [2]