SGS辛斌：供应链绿色转型是ESG关键，信披质量有待完善

Group 1 - The core viewpoint of the articles emphasizes the increasing importance of ESG (Environmental, Social, and Governance) practices and disclosures in both global and domestic contexts, highlighting the need for companies to not only implement ESG strategies effectively but also to communicate their efforts effectively [2][5]. - Current trends indicate that global ESG disclosure policies are becoming more mandatory and simplified, while domestic regulations are tightening, leading to a gradual improvement in A-share ESG disclosure guidelines [2]. - The disclosure rate of sustainable development reports among domestic listed companies is projected to rise from 36.16% in 2022 to 46.09% in 2024, although the verification rate of ESG reports remains below 10% [5]. Group 2 - The transition to a green supply chain is identified as a key factor for sustainable development, with major international companies like Amazon, Lenovo, Huawei, and Apple setting responsible procurement policies that influence suppliers' ESG practices [5]. - There is a noted lag in the maturity of green supply chain management practices in China compared to regions like Europe and North America, where environmental management in supply chains has been more established [5]. - The quality of ESG disclosures is criticized for being insufficient, with issues such as selective disclosure and "greenwashing" being prevalent, where companies may present favorable sustainability information while downplaying negative aspects [6]. Group 3 - Many companies lack quantitative metrics and data in their sustainability reports, which diminishes the credibility and usefulness of the disclosures for decision-making [6]. - Only 26.24% of the 2,481 A-share listed companies that disclosed sustainability reports in 2024 conducted a dual materiality assessment, indicating a gap in identifying truly significant sustainability issues for stakeholders [6]. - Companies are encouraged to adhere strictly to international standards to avoid "greenwashing" and to adapt their verification standards based on market demands [6].