深交所修订可持续发展报告编制指南，新增三部分内容

Group 1 - The Shenzhen Stock Exchange has released revised guidelines for sustainable development reporting, which include new chapters on pollutant emissions, energy utilization, and water resource utilization [1] - The guidelines provide detailed explanations of common risks and opportunities related to these topics, such as capacity restrictions due to total pollutant emission control requirements and the application of new pollution prevention technologies [1] - The guidelines also offer standardized calculation methods for disclosing data, including common pollutant types, energy consumption calculations, and specific disclosure points for total energy consumption and water usage [1] Group 2 - By 2025, 1,164 companies in the Shenzhen market are expected to voluntarily publish sustainable development reports for 2024, representing over 40% of the total companies [2] - Most companies that have disclosed sustainable development reports have adopted the new guidelines, resulting in significant improvements in report standardization and completeness of indicators [2] - As of the end of 2025, 356 companies in the Shenzhen market received ESG ratings of A or above from Zhongzheng and Guozheng, while 25 companies received A or above from MSCI [2]