一场突如其来的前高管公开"手撕"风波，将三六零（601360）（601360.SH）推至舆论漩涡中心。 12月16日，据网传截图，原三六零高级副总裁、三点钟区块链社群创始人玉红爆料"帮周鸿祎做假账就 至少几十亿"。 当日深夜，三六零发布澄清公告，称不存在财务造假情形，"相关人员在职期间从未担任A股上市公司 三六零核心管理层职务。"三六零公司董事长兼CEO周鸿祎也称，"财务造假"等言论完全背离事实。 随着2026年迫近，A股ESG强信披元年将至，证监会指导沪深北三大交易所发布《上市公司自律监管指 引——可持续发展报告》（以下简称《指引》），A股上市公司需参照《指引》要求完善ESG治理和报 告编制。 有业内人士对21世纪经济报道记者表示，当一家公司爆发足以冲击其市场声誉与公众信任的重大负面事 件时，其根源往往能在ESG的某个子议题中找到端倪——无论是治理的失效、社会的失信，还是环境的 失守。 事实上，此次风波所折射出的治理与社会的结构性短板，在ESG评级上早有体现。 拆分来看，社会维度与公司治理维度得分偏低是主要拖累。该人士指出，社会维度的短板集中体现在员 工关系维护、利益相关方沟通等方面，"前高管"公开质疑事件 ...

Group 1 - The stock of 360 (601360) reached the daily limit, with a turnover rate of 6.12% and a transaction amount of 5.036 billion yuan, showing a fluctuation of 7.94% [2] - The stock was listed on the Shanghai Stock Exchange due to a daily price deviation of 10.83%, with a net purchase of 252 million yuan from the Shanghai-Hong Kong Stock Connect [2] - The top five trading departments accounted for a total transaction of 1.24 billion yuan, with a net purchase of 691 million yuan [2] Group 2 - The company reported a revenue of 6.068 billion yuan for the first three quarters, representing a year-on-year growth of 8.18%, but recorded a net profit of -122 million yuan [3] - The latest margin trading data shows a total margin balance of 1.958 billion yuan, with a financing balance of 1.951 billion yuan and a securities lending balance of 6.1592 million yuan [2] - Over the past five days, the financing balance increased by 78.6856 million yuan, reflecting a growth rate of 4.20% [2]