广东海大集团股份有限公司 第一章 总则 第一条 为规范广东海大集团股份有限公司（以下简称"公司"、 "企业"）在银行间 债券市场发行债务融资工具的信息披露行为，保护投资者合法权益，根据 中国人民银行《银行间债券市场非金融企业债务融资工具管理办法》、中国 银行间市场交易商协会（以下简称"交易商协会"） 《银行间债券市场非金 融企业债务融资工具信息披露规则》 （以下简称"《信息披露规则》"）及相 关法律法规，制定本管理制度。 第二条 本管理制度所称"信息"，是指公司作为交易商协会的注册会员，在非金融 企业债务融资工具(以下简称"债务融资工具")发行及存续期内，对发行 债务融资工具的非金融企业偿债能力或投资者权益可能有重大影响的信 息以及债务融资工具监管部门要求披露的信息。 本管理制度所称"信息披露"，是指按照法律、法规和交易商协会规定要求 披露的信息，在规定时间内，按照规定的程序、以规定的方式向投资者披 露。 本管理制度所称"债务融资工具"，是指公司在中国银行间债券市场发行 的，约定在一定期限内还本付息的有价证券。 本管理制度所称"存续期"，是指债务融资工具发行登记完成直至付息兑付 全部完成或发生债务融资工具债权 ...

*ST奥维（002231）公告，近日收到中国证监会辽宁监管局下发的《关于对奥维通信股份有限公司及杜 方、戴明、李继芳、梁艳丽采取出具警示函措施的决定》。《行政监管措施决定书》指出，公司2024年 度业绩预告与实际披露的信息不准确，违反了《上市公司信息披露管理办法》相关规定。公司及相关人 员将深刻吸取教训，加强对证券法律法规的学习，提高信息披露质量。 ...

Core Viewpoint - The 2025 Beijing International Sustainable Conference emphasizes the importance of implementing global standards for sustainable information disclosure, aiming to enhance transparency for investors and facilitate informed decision-making in rapidly changing markets [1] Group 1: ISSB and Global Standards - The ISSB Chair, Emmanuel Faber, highlighted that ISSB standards provide transparent information for investors to identify value chain risks and opportunities across time dimensions [1] - Increasing collaboration between regulatory bodies and the International Organization of Securities Commissions (IOSCO) is recognized as a means to enhance capital acquisition and trade capabilities within jurisdictions [1] - Significant progress has been made by various jurisdictions in aligning with ISSB standards, representing a substantial portion of global capital market value [1] Group 2: China's Commitment to Sustainable Disclosure - The Director of the Accounting Department of the Ministry of Finance, Lin Qiyun, stated that the Ministry is actively participating in the international governance of sustainable disclosure and aims to develop a unified national sustainable disclosure standard by 2030 [1] - The release of the basic and climate standards consultation drafts marks a solid step forward in establishing a unified sustainable disclosure framework in China [1] Group 3: Financial Institutions and Environmental Disclosure - The Director of the Research Bureau of the People's Bank of China, Wang Xin, mentioned that the PBC is revising the "Guidelines for Sustainable Information Disclosure of Financial Institutions" to enhance comparability and interoperability with international standards [1] - The guidelines will expand disclosure scope and focus on the indirect environmental impacts of investment activities, aiming to reduce disclosure costs for market participants [1] - The PBC is also working on a biodiversity finance directory to support ecological protection and sustainable project development [1] Group 4: China's ESG Development - The President of the China Enterprise Reform and Development Research Association, Peng Huagang, noted that China is integrating into the global ESG development wave through systematic innovation [1] - China has achieved significant milestones in ESG development, establishing a unique framework and practical approach [1] - The International Financial Reporting Standards Foundation's Beijing office plays a crucial role in promoting standards implementation and fostering cooperation among stakeholders in the region [1]

随着全球对环境、社会和治理（ESG）问题的关注，加强企业可持续信息披露逐渐成为大势所趋。6月19日，2025年北京国际可持续大会举办，共同探索推 动构建包容、协同的可持续信息披露生态体系。 可持续发展需要加快基础设施建设与加强全球协同合作。在这一过程中，可持续信息披露标准是一个至关重要的基础。2022年以来，财政部会同相关部门积 极参与可持续披露领域国际治理，坚持与国际准则"趋同"原则，制定体现国际准则有益经验、符合中国国情且能彰显中国特色的国家统一的可持续披露准 则。 去年12月，财政部等9部门联合印发《企业可持续披露准则——基本准则（试行）》，拉开国家统一的可持续披露准则体系建设的序幕。2025年4月，财政部 和生态环境部又联合印发《企业可持续披露准则第1号——气候（试行）（征求意见稿）》。 "目前，随着基本准则和气候准则征求意见稿的发布，国家统一的可持续披露准则建设迈出坚实步伐。"财政部会计司司长林启云表示，下一步将稳步推进准 则体系建设，到2030年基本建成国家统一的可持续披露准则体系。 "ISSB准则为投资者提供透明的信息，帮助他们在快速变化的市场中，识别跨时间维度的价值链风险和机遇。"国际可持续准 ...

Core Viewpoint - The emphasis on sustainable information disclosure is increasing globally, with multi-party collaboration being a key driver for the development of Environmental, Social, and Governance (ESG) practices [1][2]. Group 1: Policy and Regulatory Developments - The Ministry of Finance and the Ministry of Ecology and Environment jointly issued the "Corporate Sustainable Disclosure Standards No. 1 - Climate (Trial) (Draft for Comments)" in April, marking a significant step in aligning with China's "dual carbon" goals and participating in global climate governance [1]. - The People's Bank of China is revising the "Guidelines for Sustainable Information Disclosure by Financial Institutions" to enhance comparability with international standards and expand the scope of disclosures [2]. Group 2: Corporate Practices and Reporting - As of May 2025, 2,461 out of over 5,400 listed companies in China's A-share market disclosed ESG reports, achieving a disclosure rate of 45.7%, the highest on record [3]. - Among state-owned enterprises, 462 out of 470 listed companies have published ESG reports, resulting in a disclosure rate of 98.3% [3]. - Companies are increasingly adopting the "Four Pillars" framework proposed by the International Sustainability Standards Board (ISSB) for ESG reporting, focusing on governance, strategy, risk management, and metrics and targets [3]. Group 3: Industry Collaboration and Challenges - China National Railway Group is working on building a carbon-neutral ecosystem across its supply chain, emphasizing green evaluations and collaborative technology applications [4]. - Experts suggest that further collaboration and capacity building are needed to enhance sustainable information disclosure capabilities among companies and third-party service providers [4]. Group 4: International Standards and Investor Insights - The ISSB's standards provide transparency for investors, helping them identify risks and opportunities across time dimensions in rapidly changing markets [5].

Core Viewpoint - The 2025 Beijing International Sustainable Conference emphasized the importance of establishing a collaborative and inclusive sustainable information disclosure ecosystem, aligning with global standards to enhance transparency and investor decision-making [1][3]. Group 1: ISSB and Global Standards - The ISSB Chairman highlighted that ISSB standards provide transparent information for investors, aiding in the identification of value chain risks and opportunities over time [3]. - There is significant progress among jurisdictions representing a substantial share of global capital markets in aligning with ISSB standards, which will enhance the quality of financial information related to sustainability [3]. - The ISSB encourages China to develop a unified national sustainable disclosure standard based on ISSB guidelines, recognizing China's efforts to improve the quality and transparency of climate-related financial information [3][5]. Group 2: China's Commitment to Sustainable Disclosure - The Director of the Accounting Department of the Ministry of Finance stated that China is actively participating in the international governance of sustainable disclosure and aims to create a unified national standard that reflects international best practices while considering local conditions [5]. - The Ministry of Finance plans to establish a comprehensive sustainable disclosure standard system by 2030, emphasizing the need for collaboration among various stakeholders [5]. - The People's Bank of China is revising the "Guidelines for Sustainable Information Disclosure by Financial Institutions" to enhance comparability with international standards and improve environmental information disclosure [7]. Group 3: Contributions and Achievements - The President of the China Enterprise Reform and Development Research Association noted that China has made significant progress in ESG development, contributing to a unique framework and practical path for sustainable practices [9]. - China National Railway Group has recognized the value of ISSB standards in enhancing corporate transparency and investor confidence, actively implementing these standards [11]. - The conference featured discussions on the significance of adopting ISSB standards and building a local ecosystem for sustainable disclosure in Hong Kong [13].

Core Points - The company establishes a comprehensive information disclosure management system to enhance the quality and management of information disclosure, ensuring the protection of investors and stakeholders' rights [1][2][3] - The information disclosure must adhere to principles of truthfulness, accuracy, completeness, timeliness, and fairness, avoiding any misleading statements or omissions [1][3] - The board of directors is responsible for overseeing the information disclosure process, with the chairman as the primary responsible person and the board secretary managing the disclosure affairs [2][3] Group 1 - The company must disclose information related to debt financing tools in accordance with relevant regulations, including audited financial reports and other necessary documents prior to issuance [4][5] - The company is required to disclose significant events that may affect the repayment ability of debt financing tools or investor rights in a timely manner [7][19] - The company must maintain confidentiality regarding significant information and ensure that all disclosures are made through approved channels [2][3][12] Group 2 - The information disclosure department is responsible for drafting and managing disclosure documents, ensuring compliance with self-regulatory rules [2][6] - The company must disclose any changes in the information disclosure officer within two working days of the change [9][22] - The company must ensure that all financial information disclosed is accurate and complete, with any corrections to financial data being audited and reported [10][11]

General Principles - The company establishes a system for the disclosure of bond information to protect investors' rights, in accordance with relevant laws and regulations [2][3] - The system applies to the issuance and ongoing disclosure of company bonds, which are defined as securities issued by the company with a promise to repay principal and interest within a specified period [2][3] Information Disclosure Principles - Information disclosure must adhere to principles of truthfulness, accuracy, completeness, timeliness, and fairness, avoiding false records or misleading statements [4][5] - The company must focus on effective information disclosure that reveals its credit status and debt repayment ability, providing information beneficial for investors' value judgments [3][4] Types of Information to be Disclosed - The information to be disclosed includes issuance and fundraising information, periodic reports, and temporary reports, with periodic reports consisting of mid-term and annual reports [8][15] - The company must disclose any information that may significantly impact its credit status, debt repayment ability, bond trading prices, or investor rights [4][8] Reporting and Disclosure Procedures - The company must disclose periodic reports within specified timeframes, with annual reports due within four months after the fiscal year-end and semi-annual reports within two months after the first half of the fiscal year [16][18] - If the company cannot disclose periodic reports on time, it must provide an explanation before the deadline [16][18] Management of Information Disclosure - The board of directors is responsible for overseeing information disclosure, with the chairman as the primary responsible person and the board secretary managing the disclosure process [24][25] - The company must ensure that all relevant departments report significant information to the board secretary promptly [25][26] Internal Control and Compliance - The company must implement an internal audit system to supervise financial management and accounting, with the audit committee overseeing communication with external auditors [42][43] - Directors and senior management must ensure the accuracy and completeness of disclosed information and are liable for any misleading or incomplete disclosures [31][32] Handling of Insider Information - The company must maintain strict confidentiality regarding insider information and ensure that individuals with access to such information do not disclose it before public release [35][36] - Insider information must not be used for trading or advising others to trade the company's bonds [38][39] Amendments and Compliance - The system will take effect upon approval by the board and must be revised in accordance with changes in laws or regulations [54][57] - Any amendments must be disclosed in the next periodic report, detailing the content and impact on investor rights [55][57]

证券代码：600190/900952 股票简称：*ST 锦港/*ST 锦港 B 会议资料 二〇二五年六月二十六日 锦州港股份有限公司 一、现场会议召开时间、地点 （一）召开的日期时间：2025 年 6 月 26 日 15 点 00 分 （二）召开地点：公司会议室 （三）会议召集人：公司董事会 二、网络投票的系统、起止时间和投票时间 （一）网络投票系统：上海证券交易所股东大会网络投票系 统 （二）网络投票起止时间：自 2025 年 6 月 26 日 至 2025 年 6 月 26 日 （三）投票时间：采用上海证券交易所网络投票系统，通过 交易系统投票平台的投票时间为股东大会召开当日的交易时间 段，即 9:15-9:25,9:30-11:30，13:00-15:00；通过互联网投票 平台的投票时间为股东大会召开当日的 9:15-15:00。 三、参加人 （一）截至股权登记日下午15时交易结束，在中国证券登记 结算有限责任公司上海分公司登记在册的本公司全体股东，在履 行必要的登记手续后，均有权出席公司2024年年度股东大会。因 故不能出席的股东可委托代理人出席。 （二）公司董事、监事及高级管理人员，律师事务所见证律 ...

《上海证券交易所上市公司自律监管指引第 2 SSDZ-TMP-24 苏州上声电子股份有限公司 信息披露暂缓与豁免事务管理制度 第一章 总则 号——信息披露事务管理》(以下简称" 《自律监管指引》 ") 等相关规定以及《苏州上声电子股份有限公司章程》(以下 简称" 《公司章程》")，结合公司实际情况，特制定本制度。 第二条 信息披露义务人按照《管理规定》《上市规则》 《自律监管 指引》及上海证券交易所(以下简称"上交所")其他相关 业务规则的规定，办理信息披露暂缓、豁免业务的，适应 本制度。 第一条 为了规范苏州上声电子股份有限公司(以下简称"公司") 信息披露暂缓与豁免行为，保证公司及相关信息披露义务 人(以下合称"信息披露义务人")依法及合规履行信息披 露义务，根据《中华人民共和国证券法》、《上市公司信息 披露暂缓与豁免管理规定》(以下简称"《管理规定》")、 《上海证券交易所科创板股票上市规则》(以下简称"《上 市规则》 ")、 第三条 信息披露义务人自行审慎判断应当披露的信息是否存在 《管理规定》《上市规则》《自律监管指引》及上交所其他 相关业务规则中规定的可暂缓、豁免信息披露的情形，并 接受上交所对有 ...