Group 1: Environmental Information Disclosure Initiatives - The "National Greenhouse Gas Emission Factor Database" was officially launched to support a unified carbon emission accounting system, aiding in the achievement of carbon peak and neutrality goals[9] - The average carbon emission factor for electricity in China decreased by 3.63% from 0.5568 kgCO2/kWh in 2021 to 0.5366 kgCO2/kWh in 2022, primarily due to rapid development of non-fossil energy sources[37] - The "Corporate Sustainable Disclosure Guidelines - Basic Guidelines (Trial)" was released, marking the beginning of a unified sustainable disclosure system in China[44] Group 2: Local Government Initiatives - Shanghai's "Environmental Information Disclosure Implementation Plan (Trial)" aims to guide small and medium-sized enterprises (SMEs) in environmental information disclosure starting in 2025, with further expansion in 2026[54] - The disclosure framework includes six modules and 13 dimensions, enhancing the quality of ESG information for SMEs[55] - The plan is expected to serve as a model, promoting broader environmental information disclosure across the country[56] Group 3: Risks and Challenges - Economic recovery is slower than expected, potentially impacting corporate ESG investments and consumer focus on ESG values[58] - The implementation of ESG-related policies may lag, affecting the standardization of corporate ESG practices and investor confidence[58] - Market sentiment and preferences are volatile, posing risks to the sustainability of ESG themes and potential capital withdrawal[58]
ESG月度政策分析报告：多措并举推进环境信息披露，温室气体排放因子数据库正式发布
ZHESHANG SECURITIES·2025-01-16 08:23