Core Viewpoint - The Ministry of Finance has released a draft application guide for the "Corporate Sustainable Disclosure Standards - Basic Standards (Trial)" to refine corporate sustainable information disclosure norms, emphasizing alignment with international standards and incorporating Chinese characteristics [1][2]. Group 1: Key Principles and Guidelines - The application guide is based on three principles: refinement of the Basic Standards, alignment with international standards, and incorporation of Chinese characteristics [1]. - The guide focuses on nine core issues, highlighting the importance of the value chain in sustainable information disclosure [2]. - Companies must reassess their value chain and related sustainable risks and opportunities when significant changes occur in their business model or structure [2]. Group 2: Importance of Financial and Non-Financial Information - The guide emphasizes the need for companies to link sustainable information with financial statements, reflecting overall performance and long-term value creation [2][3]. - A four-step assessment method is proposed for evaluating the importance of risks and opportunities, combining quantitative and qualitative approaches [3]. Group 3: Coordination with Existing Guidelines - The guide complements the "Listed Companies Sustainable Development Report Compilation Guidelines" issued by the three major stock exchanges, indicating a unified approach to corporate sustainable disclosure [4][5]. - The stock exchanges aim to help listed companies understand and comply with sustainable development reporting requirements, enhancing the quality of disclosures [5]. Group 4: Future Directions and Industry-Specific Guidance - The application guide includes both general and industry-specific guidelines to assist companies in identifying and disclosing significant sustainable information [5]. - The development of unified sustainable disclosure standards in China is an ongoing process, with suggestions to incorporate international practices for ESG themes not yet covered by national standards [5].

中国经济网北京6月24日讯上海证券交易所近期发布关于对江苏云涌电子科技股份有限公司及有关责任 人予以通报批评的决定(〔2025〕124号)。 经查明，2025年1月18日，江苏云涌电子科技股份有限公司(以下简称"云涌科技"，688060.SH)披露 《2024年年度业绩预告》，预计2024年度实现归属于母公司所有者的净利润(以下简称归母净利润) 为-1,100万元到-800万元；预计实现归属于母公司所有者扣除非经常性损益后的净利润(以下简称扣非后 归母净利润)为-1,400万元到-1,100万元。同时，公司业绩预告公告披露称，公司尚未发现影响本次业绩 预告内容准确性的重大不确定因素。2025年2月28日，公司披露《2024年度业绩快报公告》，预计2024 年度实现营业利润为-2,066.64万元，利润总额为-2,069.06万元，归母净利润为-972.06万元，扣非后归母 净利润为-1,315.82万元，基本每股收益为-0.16元，加权平均净资产收益率为-1.03%。 2025年4月25日，公司披露《2024年度业绩快报暨业绩预告更正公告》，更正后预计2024年度实现营业 利润为-5,048.23万元，利润总 ...

Core Viewpoint - 嘉澳环保 is under investigation by the China Securities Regulatory Commission (CSRC) for information disclosure violations, with previous instances of similar issues leading to significant financial discrepancies in past reports [1][2]. Group 1: Regulatory Issues - 嘉澳环保 received a notice of investigation from the CSRC for suspected violations of information disclosure regulations [1]. - The company has a history of information disclosure violations, including inflated revenue and understated net profits in multiple annual and quarterly reports from 2019 to 2020 [1][2]. - In 2021, the Zhejiang Securities Regulatory Bureau fined 嘉澳环保 1 million yuan and issued warnings to senior executives [2]. Group 2: Financial Performance - 嘉澳环保 has reported increasing losses, with net profits of -32.44 million yuan in 2022, -7.54 million yuan in 2023, and projected losses of -367 million yuan in 2024, marking a year-on-year decline of 476.64% [2]. - The company's first-quarter net profit for 2024 was -47.04 million yuan, a 44.09% decrease year-on-year [2]. - The asset-liability ratio has risen from 63.70% in 2022 to 78.64% in 2024, and further to 80.45% in the first quarter of 2025, indicating increasing financial pressure [2]. Group 3: Business Operations and Strategy - 嘉澳环保's subsidiaries, 东江能源 and 嘉澳新能源, have a combined biodiesel production capacity of 300,000 tons per year [2]. - The company plans to accelerate the production of its Lianyungang project in 2025 to enhance biodiesel revenue and optimize the utilization rate of its eco-friendly plasticizer production capacity [2]. - 嘉澳环保 aims to expand its market share in Southeast Asia and Japan/Korea while controlling costs and improving supply chain management efficiency [2].

Core Viewpoint - The establishment of a unified sustainable disclosure framework in China, based on international standards, is set to enhance transparency and attract international capital, thereby promoting sustainable economic growth [1][4][5]. Group 1: Sustainable Disclosure Standards - The ISSB has released its first two sustainable disclosure standards, IFRS S1 and IFRS S2, which provide a global benchmark for sustainable financial information disclosure [2][3]. - China's sustainable disclosure standards are designed to align with ISSB standards, ensuring that they reflect international best practices while being tailored to China's unique context [2][4]. Group 2: Impact on Capital Markets - The implementation of ISSB standards in China is expected to improve the transparency of Chinese enterprises in the international market, enhancing their attractiveness to foreign investors [4][5]. - A total of 36 countries and regions have announced their adoption or intention to adopt ISSB standards, representing 60% of global GDP and greenhouse gas emissions, which underscores the significance of these standards in the global market [5]. Group 3: Role of China in Global Standards - China has actively participated in the development of ISSB standards, contributing to the global agenda for sustainable disclosure [6][7]. - The establishment of a Beijing office by the IFRS Foundation and the formation of a cross-departmental working group by the Chinese government demonstrate China's commitment to enhancing the quality and transparency of climate-related financial information [7].

Core Viewpoint - The document outlines the regulations and procedures for the Nanjing Surveying and Mapping Research Institute Co., Ltd. regarding the deferral and exemption of information disclosure, ensuring compliance with relevant laws and protecting investors' rights [1][2]. Group 1: General Provisions - The company establishes this system to regulate information disclosure deferral and exemption behaviors, ensuring compliance with the Securities Law and other relevant regulations [1]. - The company must prudently determine whether information should be disclosed or if it qualifies for deferral or exemption under applicable laws [1][2]. Group 2: Scope of Deferral and Exemption - Information can be exempted from disclosure if it involves state secrets or could violate confidentiality regulations [2]. - The company has an obligation to protect state secrets and must not disclose sensitive information through any means [2][3]. - Information related to commercial secrets can be deferred or exempted if it meets specific conditions, such as potential harm to competitive advantage or violation of others' commercial secrets [2][3]. Group 3: Management Procedures - The company must follow internal approval procedures for deferring or exempting information disclosure, including filling out an internal approval form and obtaining necessary signatures [3][4]. - The board of directors is responsible for overseeing the deferral and exemption processes, with the board secretary coordinating the specific tasks [3][4]. Group 4: Disclosure Management - If information is deferred or exempted, the company must register specific details, including the type of information and the internal review process [5][6]. - The company must ensure confidentiality of deferred or exempted information and track any developments related to it [6][7]. Group 5: Accountability - The company will hold responsible parties accountable for any improper handling of deferral or exemption processes that negatively impact the company or investors [7]. - The document emphasizes the importance of adhering to the established procedures to avoid legal repercussions [7]. Group 6: Additional Provisions - Any matters not covered by this system will be governed by relevant laws and regulations [7]. - The board of directors is responsible for the formulation, modification, and interpretation of this system [7].

第一章 总则 第一条 为规范歌尔股份有限公司（以下简称"公司"）和其他 信息披露义务人的信息披露暂缓、豁免行为，督促公司及其他信息披 露义务人依法、合规履行信息披露义务，保护投资者的合法权益，根 据《上市公司信息披露管理办法》 《上市公司信息披露暂缓与豁免管 理规定》 《深圳证券交易所股票上市规则》等法律、法规、规范性文 件及公司相关制度规定，结合公司实际情况，制定本制度。 第二条 公司和其他信息披露义务人按照《上市公司信息披露暂 缓与豁免管理规定》 《深圳证券交易所股票上市规则》及其他相关法 律、法规、规范性文件的规定，办理信息披露暂缓、豁免事项的，适 用本制度。 第三条 公司和其他信息披露义务人应当真实、准确、完整、及 时、公平地披露信息，不得滥用暂缓或者豁免披露规避信息披露义务、 误导投资者，不得实施内幕交易、操纵市场等违法行为。 第四条 公司和其他信息披露义务人应当审慎确定信息披露暂 缓、豁免事项，履行内部审核程序，并接受相关监管部门的监管。 第二章 暂缓、豁免披露信息的范围 第五条 公司和其他信息披露义务人有确实充分的证据证明拟 披露的信息涉及国家秘密或者其他因披露可能导致违反国家保密规 定、管理要 ...

Core Points - The document outlines the information disclosure system of Daily Interaction Co., Ltd, ensuring compliance with relevant laws and regulations to protect the rights of shareholders and the public [2][3][4] - The company is required to disclose information in a timely, accurate, and complete manner, avoiding any misleading statements or omissions [3][4][5] - The responsibilities of the board of directors and senior management include ensuring the authenticity and completeness of disclosed information [4][6] Information Disclosure Obligations - Information disclosure must be made simultaneously to all investors, and any selective disclosure is prohibited [3][4] - The company must disclose periodic reports, including annual, semi-annual, and quarterly reports, within specified timeframes [6][11] - Major events that could significantly impact the company's stock price must be disclosed immediately [21][22] Reporting Requirements - Annual reports must include key financial data, shareholder information, and significant events affecting the company [13][14] - The company must provide performance forecasts if certain financial conditions are met, such as a net profit loss or significant changes in profit [18][19] - Any non-standard audit reports must be explained in the context of the financial disclosures [20][22] Management of Information Disclosure - The board of directors is responsible for overseeing the preparation and submission of disclosure documents [30][31] - The company must maintain a dedicated office for managing information disclosure, ensuring that all relevant information is reported accurately [6][30] - The board secretary plays a crucial role in coordinating disclosure activities and ensuring compliance with regulations [16][30] Legal Responsibilities and Penalties - The company and its executives are held accountable for the accuracy and completeness of disclosed information, with penalties for violations [45][46] - The document outlines potential regulatory actions by the China Securities Regulatory Commission for non-compliance, including fines and other sanctions [20][21] - There are provisions for handling insider information and ensuring that it is not disclosed improperly [3][4][5]

处 雷达财经 文|冯秀语 编|李亦辉 天眼查资料显示，九鼎新材成立于1994年06月30日，注册资本65163.6241万人民币，法定代表人顾清波，注册地址为如皋市中山东路1号。主营业务为特种 玻璃纤维及其制品、玻璃纤维增强复合材料的研发、制造、销售。 目前，公司董事长为顾清波，董秘为缪振，员工人数为3111人，实际控制人为顾清波。 6月23日，江苏九鼎新材料股份有限公司（证券简称：九鼎新材，证券代码：002201）公告，公司因涉嫌信息披露违法违规被中国证券监督管理委员会立案 调查。公司未及时披露控股股东及其一致行动人股票被冻结及拟拍卖的重大事件和进展情况，违反了《证券法》和《上市公司信息披露管理办法》的相关规 定。 江苏监管局决定对公司给予警告，并处以一百二十万元罚款；对时任董事长、董事会秘书王文银给予警告，并处以一百万元罚款。公司表示此次处罚不触及 重大违法强制退市的情形，生产经营正常，并向投资者致歉，承诺加强合规管理。 值得关注的是，2024年5月24日，正威新材发布关于收到中国证券监督管理委员会立案告知书的公告。 正威新材于该日收到中国证券监督管理委员会下发的《立案告知书》（编号：证监立案字01020 ...

《深圳证券交易所创业板股 票上市规则》和《深圳证券交易所上市公司自律监管指引第 2 号——创业板上市 公司规范运作》等相关法律、法规、规范性文件及《青岛冠中生态股份有限公司 章程》 青岛冠中生态股份有限公司·年报信息披露重大差错责任追究制度 青岛冠中生态股份有限公司 年报信息披露重大差错责任追究制度 第一章 总则 第一条 为提高青岛冠中生态股份有限公司（以下简称"公司"）的规范运 作水平，增强信息披露的真实性、准确性、完整性和及时性，加大对年度报告责 任人的问责力度，提高年度报告的质量和透明度，根据《中华人民共和国公司法》 《中华人民共和国证券法》(以下简称"《证券法》")、 《中华人民共和国会计法》 《上市公司信息披露管理办法》 《上市公司治理准则》 （以下简称"《公司章程》"有关规定，结合公司实际情况，特制定本制度。 第二条 本制度所指的责任追究，是指年报信息披露工作中有关人员违反有 关法律、法规、规章、规范性文件以及公司内部控制制度，未勤勉尽责，不履行、 不正确履行职责或者由于其他个人原因发生失职、渎职、失误等行为，造成年报 信息披露发生重大差错或其他不良影响的，公司应当依照有关法律、法规、规章、 规范 ...

宣城市华菱精工科技股份有限公司 会议资料 资 料 目 录 为了维护全体股东的合法权益，确保股东大会的正常秩序和议事效率，保证 大会的顺利进行，根据中国证券监督管理委员会《上市公司股东会规则》《宣城 市华菱精工科技股份有限公司章程》（以下简称"公司章程"）的有关规定，特制 定如下会议须知，望出席股东大会的全体人员遵守执行： 一、股东参加股东大会，应当认真履行其法定义务，不得侵犯其他股东的权 益； 二、股东大会期间，全体出席人员应以维护股东的合法权益、确保大会正常 秩序和议事效率为原则，认真履行法定职责； 三、出席股东大会的股东依法享有发言权、质询权、表决权等各项权利，股 东要求发言时不得打断会议报告人的报告或其他股东的发言，股东要求发言时请 先举手示意； 四、在会议集中审议议案过程中，股东按会议主持人指定的顺序发言和提问， 建议每位股东发言时间不超过3分钟，同一股东发言不超过两次，发言内容不超 出本次会议范围； 五、任何人不得扰乱大会的正常秩序和会议程序，会议期间请关闭手机或将 其调至振动状态。 会议时间：2025年6月27日14点30分 会议地点：安徽省宣城市郎溪县梅渚镇郎梅路华菱精工会议室 主持人：董事长黄 ...