证监会：坚定不移逐步完善可持续披露制度 今年共1869家上市公司披露2024年可持续发展报告
Zhong Guo Zheng Quan Bao·2025-11-20 00:32

Core Viewpoint - The China Securities Regulatory Commission (CSRC) emphasizes the importance of high-quality development and disclosure in promoting sustainable practices among listed companies, highlighting significant progress in sustainable disclosure over the past five years [1][2]. Group 1: Progress in Sustainable Disclosure - Over the past five years, there has been substantial improvement in the sustainable disclosure of listed companies, with a notable increase in the scale of sustainable investments [1]. - As of last week, 36.8% of companies in the MSCI China A-share index saw an improvement in their ESG ratings, with the proportion of companies rated AAA or AA rising from 7.2% at the end of last year to 14%, marking the largest increase in recent years [1]. - The number of leading-rated companies increased from 2 at the end of the 13th Five-Year Plan to 54 [1]. Group 2: Coverage and Quality of Disclosure - In 2024, 1,869 listed companies published sustainability reports, representing about 70% of the total market capitalization, meeting the needs of sustainable investment [2]. - The proportion of companies disclosing sustainability reports increased to 34.7%, nearly a ninefold increase compared to the end of the 13th Five-Year Plan [2]. - 99.3% of companies included quantitative indicators in their reports, with over 80% disclosing more than 25 indicators; 62.1% reported on climate-related risks and opportunities, and 65.9% disclosed greenhouse gas emissions, a significant increase from 57.5% the previous year [2]. Group 3: Sustainable Investment Growth - As of the end of October, the combined scale of the CSI and Guozheng sustainable index products reached approximately 125 billion yuan, more than doubling since the end of 2020, with ESG funds increasingly dominating new and existing products [3]. - Recent surveys indicate that foreign institutional investors are continuing to increase their investments in the sustainable sector, particularly in Asia, with China as a focal point [3].