2026年ESG有何发展趋势？他们这样说

Group 1 - The core viewpoint emphasizes the importance of sustainable information disclosure as a compliance baseline for public companies in China, Hong Kong, and other major capital markets, driven by regulations like the EU's CSRD and China's sustainable development disclosure standards [1] - ESG disclosure is becoming increasingly critical for Chinese companies as they expand internationally, particularly in the EU and Belt and Road regions, presenting new challenges for compliance [1] - ESG is identified as a driver for three key actions that create value: influencing long-term financial performance, affecting financing costs and valuations in debt and capital markets, and impacting supply chain competitiveness and brand reputation [1] Group 2 - The year 2025 is marked as a pivotal point for ESG in China, transitioning from quantity to quality of disclosures and from policy-driven to market-driven approaches [2] - Current structural shortcomings in Chinese ESG practices include inadequate biodiversity disclosure, low carbon footprint reporting rates, and weak social issues representation, with only 8% of companies meeting female board member standards [2] - The trend in ESG standards is expected to align with ISSB's dual materiality concept, moving towards a market-driven model over the next 3-5 years [2] Group 3 - China's approach to ESG is characterized by a focus on adding standards while Western countries are seen as reducing them, with a clear direction in policy and practice [3] - The integration of international and domestic ESG indicators is emphasized, ensuring that standards are both applicable locally and comparable internationally [3] - Future ESG standards in China are expected to reflect the country's industrial structure, prioritizing energy management and clean production in manufacturing [3] Group 4 - The global sustainable fashion sector is experiencing a shift from localized actions to systemic transformations, with significant changes in environmental management practices [5] - The introduction of the Ecodesign for Sustainable Products Regulation (ESPR) in the EU aims to enhance product sustainability throughout their lifecycle, promoting circular economy principles [5] - The regulation will require products to meet standards for durability, reparability, and recyclability, while also introducing digital product passports for tracking carbon and water footprints [5] Group 5 - The prohibition of destroying unsold textiles and footwear has raised the challenge of recycling and reuse, leading to a notable increase in the adoption of recycled fibers [6] - New regulations related to responsible textile recycling and the CSRD are pushing the fashion and textile industry towards mandatory compliance with ESG requirements [6] - Key trends in the fashion ESG sector for the next three years will focus on circular economy, artificial intelligence, and nature-based solutions [6]