登录新浪财经APP 搜索【信披】查看更多考评等级 来源：上海证券报·中国证券网 上证报中国证券网讯（记者 何昕怡）记者1月30日从上交所获悉，近日，在中国证监会的指导下，上交 所制定发布三项可持续发展报告编制应用指南，涉及污染物排放、能源利用和水资源利用，中英文版本 同步向市场公开。 绿色发展是中国式现代化的鲜明底色。近年来，上交所认真贯彻落实新发展理念，不断完善可持续发展 信息披露规则体系，引导上市公司牢固树立并积极践行"绿水青山就是金山银山"的理念，推动可持续发 展信息披露质量和评价水平稳步提升。 2026年是"十五五"开局之年，也是沪市公司ESG信息披露"首考"之年。本次出台的三项可持续发展报告 编制应用指南，与前期发布的《第二号 应对气候变化》共同构建了绿色转型议题的指南体系。指南内 容全面覆盖风险评估、工作流程、常见披露数据核算流程和方法等重难点问题，在强化规范性的同时兼 顾行业包容性，助力上市公司稳妥做好首个强制披露报告期的相关工作，全面夯实可持续发展根基，开 创"十五五"时期沪市公司高质量发展新局面。 前期，上交所已就上述应用指南向社会公开征求意见，共收到意见80余份，市场各方普遍认可新增三项 ...

(爱马仕) 工匠招募与培训方面，爱马仕将联合法国就业总署及诺曼底大区教育部门推进相关工作，所有工匠均需 通过卢维耶爱马仕工艺学校(cole Hermès des savoir-faire)培训。该校为法国教育部2021年认证的学徒培 训中心，提供为期18个月的免费带薪课程，学员结业后可获认证资质，课程面向各领域有志于成为工匠 的人士开放，申请渠道为官方指定网站。 作为爱马仕深化区域布局与企业社会责任的重要举措，新工坊延续了品牌可持续发展理念，依托工业旧 址重建，契合环保与负责任的地产规划要求。自2010年以来，爱马仕已在法国开设13座皮具工坊，此次 新项目将进一步创造长期稳定的优质就业岗位，推动区域经济振兴，同时巩固其皮具及马具系列法国独 家生产的模式，传承工匠精神与技艺。 近日，法国奢侈品牌爱马仕宣布于诺曼底大区厄尔省莱桑德利新建皮具工坊，项目选址原浩乐泛玻璃厂 工业旧址，建成后将创造260个工匠岗位，进一步扩充其皮具及马具系列的法国本土产能。 据悉，该工坊将与爱马仕2017年启用的瓦德勒伊皮具工坊、2023年揭幕的卢维耶皮具工坊协同，共同构 筑诺曼底大区制造中心。项目建设得到诺曼底工商会、塞纳-诺曼底城市 ...

2026年1月30日，在证监会统筹指导下，沪深北三家证券交易所集中发布或修订可持续发展报告编制相关指南，新增污染物排 放、能源利用、水资源利用三大环境方面相关指引。 此次规则升级恰逢"十五五"开局之年，也是A股上市公司ESG信息披露"首考"关键节点，标志着我国上市公司可持续发展信息披露规则体系进一步完善， 为资本市场绿色转型与高质量发展奠定坚实制度基础。 规则协同发力 构建绿色转型指引体系 记者梳理发现，指南内容全面覆盖风险评估、工作流程、常见披露数据核算流程和方法等重难点问题，在强化规范性的同时兼顾行业包容性，注重贴合上 市公司信息披露实务，有利于服务上市公司合规稳妥地做好首个强制披露报告期的相关工作，助力上市公司全面夯实可持续发展根基，为"十五五"时期实 现高质量发展奠定坚实的基础。作为资本市场核心基础设施，三家交易所此次规则修订将进一步形成监管协同合力。 具体来看，相关指南主要围绕三方面展开：一是系统说明各议题涉及的主要风险与机遇，如生产运营中的环境合规风险、绿色技术应用带来的市场机遇 等；二是提供披露数据的计算流程与方法，涵盖污染物排放量统计、综合能耗计算、水资源取用与消耗计量等，增强数据可比性与可靠 ...

Core Insights - The 2026 CSO Global Sustainable Development Forum was held in Beijing, recognizing exemplary practices in sustainable development among Chinese enterprises, with Lee Kum Kee's Sustainable "Li" Project winning the Best Practice Award in the Sustainable Living Creative category [1] Group 1: Sustainable Development Initiatives - The Sustainable "Li" Project by Lee Kum Kee is still in its early stages, having begun on World Water Day 2024, focusing on water resource protection and the reuse of idle sauce bottles [2] - The project aims to connect the 17 Sustainable Development Goals (SDGs) with kitchen behaviors, promoting sustainable living through community and school activities across various regions in China [2][3] Group 2: Evolution of the Project - As the Sustainable "Li" Project matured, Lee Kum Kee transitioned from being a condiment supplier to an enabler of sustainable lifestyles, engaging more restaurants and chefs in ESG practices [4] - In 2025, the project underwent a brand upgrade, expanding its focus from individual corporate ESG practices to a shared platform for industry-wide sustainable development transformation [4][6] Group 3: Community Engagement and Branding - The project has developed its own logo and slogan, "An Interesting and Warm Kitchen," and has built a network of like-minded partners to create a sustainable kitchen ecosystem [6][8] - Activities such as community co-creation events and the launch of the "Time Flavor" community exhibition have been initiated to promote sustainable practices [4][6]

Core Viewpoint - The China Securities Regulatory Commission has guided the release of revised guidelines for the preparation of sustainability reports by listed companies, emphasizing the importance of environmental issues such as pollutant emissions, energy utilization, and water resource management [1][2]. Group 1: Guidelines and Implementation - The revised guidelines include three specific areas: "pollutant emissions," "energy utilization," and "water resource utilization," aimed at enhancing the sustainability awareness and disclosure practices of listed companies [1][2]. - The mandatory disclosure requirements will take effect on May 1, 2024, with companies needing to submit their first sustainability report by April 30, 2026 [1]. - The guidelines are designed to be compatible with international standards while integrating Chinese practices, covering 21 topics related to environmental, social, and governance (ESG) issues [1]. Group 2: Market Impact and Company Performance - In 2025, nearly 1,900 listed companies disclosed sustainability reports, achieving an overall disclosure rate of approximately 35%, an increase of about 10 percentage points from the previous two years [2]. - The MSCI China A-share index saw a significant increase in ESG ratings, with 34.3% of companies improving their ratings, and the number of companies rated AAA or AA rising from 7.2% to 14.13% [3]. - The total scale of sustainable index products reached approximately 125 billion, more than doubling since the end of 2020, indicating a growing interest in ESG investments [3]. Group 3: Future Directions and Support - The exchanges will focus on market training, rule consultation, and implementation services to support companies in their sustainability reporting efforts [4]. - Feedback from the public consultation on the new guidelines was largely positive, indicating broad recognition of their guiding role and content [4].

2025年，1164家深市公司主动发布2024年度可持续发展相关报告，占深市公司总数超四成。已披露可持 续发展报告的公司中，绝大部分已采用新指引框架和议题编制报告，报告规范性和指标完整性均取得显 著进步。 据了解，前期，深交所已就《指南》修订稿向社会公开征求意见。对于收到的意见建议，深交所逐条分 析、充分讨论，采纳了增加污染物相关风险和财务影响示例、完善能耗及耗水量计算方法等意见，并进 一步优化规则表述。对于部分暂未采纳的意见，后续将结合市场发展情况进一步研究考虑。 本次发布的《指南》，新增污染物排放、能源利用、水资源利用三个章节，主要内容包括：一是详细解 释相关议题的常见风险和机遇，如污染物排放总量控制要求导致的产能限制、化石能源开采难度增加等 风险，新污染防治技术的应用、引入水循环利用系统降低废水排放成本等机遇。二是提供披露数据的通 用计算流程与方法，如提示常见的污染物类型和披露示例，核算能源用量的具体方法，能耗、取水量和 耗水量的计算公式等。三是细化《指引》要求，明确污染物排放信息、减排信息、能源总消耗量、总耗 水量等具体披露要点。 新增污染物排放、能源利用、水资源利用三个章节 1月30日，深交所发布实 ...

Core Viewpoint - The three major stock exchanges in China have implemented new guidelines for sustainable development reporting, focusing on environmental disclosures to enhance the quality and transparency of ESG information for listed companies [1][2]. Group 1: New Guidelines Implementation - On January 30, under the guidance of the China Securities Regulatory Commission (CSRC), the Shanghai Stock Exchange, Shenzhen Stock Exchange, and Beijing Stock Exchange released three new application guidelines: "Pollutant Emission," "Energy Utilization," and "Water Resource Utilization" [1][2]. - The new guidelines aim to provide clearer and more actionable disclosure instructions for listed companies, aligning with the new development concepts and promoting sustainable development practices [2][5]. Group 2: Focus Areas of the Guidelines - The guidelines emphasize three main areas: identification of risks and opportunities related to environmental issues, standardized accounting methods, and clear disclosure content [3][4]. - They outline major risks such as environmental compliance risks in production operations and market opportunities from green technology applications [4]. - The guidelines also provide calculation processes for disclosure data, enhancing comparability and reliability of reported figures [4]. Group 3: Impact on ESG Ratings - By the end of 2025, 34.3% of companies in the MSCI China A-share index are expected to see improvements in their ESG ratings, with the proportion of companies rated AAA or AA increasing from 7.2% in 2024 to 14.13% [1]. - The number of leading rated companies has grown from 2 at the end of the 13th Five-Year Plan to 52, marking a significant increase in ESG rating improvements [1]. Group 4: Current Reporting Landscape - As of 2025, nearly 1,900 listed companies have disclosed sustainable development reports, representing an overall disclosure rate of approximately 35%, with a market capitalization share of about 70% [9]. - The quality of disclosures has improved, with 99.25% of companies providing quantitative indicators, and 62.07% disclosing climate-related risks and opportunities [10]. - The proportion of companies reporting on Scope 1, Scope 2, and Scope 3 emissions stands at 59.81%, 60.02%, and 11.37%, respectively [10].

上市公司可持续发展信息披露新增参考指南。 继去年指导沪深北证券交易所发布上市公司可持续发展报告首批编制指南（包括"总体要求与披露框 架""应对气候变化"）后，1月30日，证监会指导沪深北证券交易所发布"污染物排放""能源利用""水资 源利用"三个环境议题披露指南。针对相关风险和机遇的识别与评估、核算流程与方法、披露要点等重 点难点问题提供细化指导，推动上市公司提升可持续发展意识、促进规范披露。 2024年以来，证监会指导沪深北交易所发布上市公司可持续发展报告指引和上市公司可持续发展报告编 制指南，健全上市公司可持续发展披露规则体系。相关规则出台既提升了企业可持续发展意识，也帮助 企业明确了披露要点，A股上市公司ESG国际评级明显提升。 中国证券报记者了解到，后续相关部门将结合其他重要议题实践情况，加快制定相关议题编报指南，持 续丰富完善指南内容；加强市场培训，为上市公司披露可持续发展信息提供具体指导；支持推进ESG评 级、指数开发等工作，推动构建良好的可持续发展投资生态。 新设三个环境议题指南 不增加额外强制披露要求 本次发布的指南，新增污染物排放、能源利用、水资源利用三个章节。 一方面，详细解释相关议题的常 ...

2025年，公司统筹优化生产布局，实现生产效率与资源利用、项目建设协同提升，同时叠加黄金价格上 行因素，利润同比增加。同时，公司坚持稳中有进、行稳致远，统筹把握长远可持续发展与当前业绩关 系，抓住金价高企有利时机，进一步夯实发展根基，积蓄发展动能。加大井巷开拓工程等生产性投入， 持续强化矿山深部及周边探矿，科学提升在建矿山建设进度；合理调整矿山边际品位，充分利用低品位 矿石资源；推进矿山采掘外委施工逐步转为自营，加大智能化投入，建强产业工人队伍，提升本质安全 水平。上述一系列措施有利于推动公司更加长远、健康、可持续发展，为公司"十五五"期间高质量发展 奠定坚实基础。 格隆汇1月30日丨山东黄金(600547.SH)公布，经初步测算，公司预计2025年度实现归属于母公司所有者 的净利润为46亿元至49亿元，与上年同期相比增加16亿元到19亿元，同比增加56%到66%。公司预计 2025年度实现归属于母公司所有者的扣除非经常性损益后的净利润为48亿元至51亿元，与上年同期相比 增加18亿元到21亿元，同比增加60%到71%。 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 本次发布的《指南》，新增污染物排放、能源利用、水资源利用三个章节，主要内容包括：一是详细解 释相关议题的常见风险和机遇，如污染物排放总量控制要求导致的产能限制、化石能源开采难度增加等 风险，新污染防治技术的应用、引入水循环利用系统降低废水排放成本等机遇。二是提供披露数据的通 用计算流程与方法，如提示常见的污染物类型和披露示例，核算能源用量的具体方法，能耗、取水量和 耗水量的计算公式等。三是细化《指引》要求，明确污染物排放信息、减排信息、能源总消耗量、总耗 水量等具体披露要点。 一直以来，深交所努力打造可持续交易所标杆，积极开展相关实践，致力于培育壮大一批符合可持续发 展要求的上市公司群体。2025年，1164家深市公司主动发布2024年度可持续发展相关报告，占深市公司 总数超四成。已披露可持续发展报告的公司中，绝大部分已采用新指引框架和议题编制报告，报告规范 性和指标完整性均取得显著进步。截至2025年底，深市获得中证、国证ESG评级A级及以上的公司分别 为356家、881家。境外评级方面，MSCI评级A级及以上的公司25家，标普评级50分及以上的领先公司 1 ...