范易谋高度评价了中国在可持续准则披露方面取得的进展："气候准则征求意见稿（指《企业可持续披 露准则第1号——气候（试行）（征求意见稿）》）的发布，彰显了中国提升信息透明度的决心，为增 强全球信息披露可比性作出了贡献。"他同时呼吁中国企业积极参与ISSB准则实施的国际意见征询，为 之贡献"中国方案"。 据了解，全球已有36个国家和地区宣布采用或者正在将ISSB准则纳入其监管或法律框架。据统计，这 些国家和地区占全球GDP的60%、占全球温室气体排放量的60%、占除美国以外全球资本市场总市值的 80%。 每经记者｜黄宗彦 每经编辑｜文多 6月19日，由国际财务报告准则基金会北京办公室主办的2025年北京国际可持续大会举行。本次活动主 题为"推动全球基准落地实施：构建包容协同的可持续信息披露生态体系"，国际可持续准则理事会（以 下简称ISSB）主席范易谋（Emmanuel Faber）、财政部会计司司长林启云、中国人民银行研究局局长王 信等来自国际组织、政府部门、金融机构和企业的代表共同探讨了统一披露标准对资本市场、绿色金融 和产业升级的深远影响。 王信透露，中国人民银行正修订《金融机构可持续信息披露指南》（简称金 ...

每经记者｜徐肖逍 每经编辑｜张海妮 A股上市公司ESG（环境、社会、治理）信息披露水平正逐步提高。 截至5月29日，共有2461家A股上市公司披露2024年度ESG相关报告，同比有所增加。Wind数据显示，396家A股上市公司从原先披露社会责任报告改为披露 ESG报告或可持续发展报告。 比如，相比2023年的社会责任报告，津药药业（SH600488，股价4.2元，市值45.86亿元）2024年的可持续发展报告整体内容有一定升级——不论是篇幅，还 是实质性议题，都有了更完整的披露。 值得一提的是，上述396家公司中，125家公司近一年的Wind ESG评级上升、47家评级下降。 中欧国际工商学院金融与会计学教授、中欧财富管理研究中心主任芮萌5月27日接受《每日经济新闻》记者微信采访时表示，CSR（企业社会责任报告）内 容聚焦，而ESG报告或可持续发展报告因适用范围宽泛，更受上市公司青睐。 图片来源：每日经济新闻 刘国梅 摄（资料图） 2461家A股公司发布ESG相关报告 据Wind数据，截至5月29日，2024年度共有2461家A股上市公司发布ESG相关报告。 据统计，2023年共有1008家A股上市公司发布社 ...

Core Insights - Longfor Group Holdings Limited released its 2024 Sustainable Development Report with the theme "Caring for Coexistence," detailing its strategies and achievements in the ESG (Environmental, Social, and Governance) domain [1] Group 1: ESG Ratings and Recognition - In 2024, Longfor Group's ESG management system was upgraded, achieving several international recognitions, including an MSCI ESG rating of A (the highest for mainland real estate companies) and a GRESB score increase of 6 points to 96 (four-star green rating) [2] - The company also received a B rating from CDP for carbon information disclosure and was included in the Hang Seng ESG Enhanced Index and the Hang Seng Low Carbon Index, highlighting its benchmark status in sustainable development [2] Group 2: Green Development and Quality Delivery - Longfor integrates green concepts throughout the project lifecycle, with 100% of new projects in 2024 meeting national green building standards, totaling over 130 million square meters of green building area [3] - The Tianjin Meijiang Tianjie TOD project achieved intelligent operation through digital systems like IBMS and EMS, earning a two-star green building certification [3] - The company established a three-tier quality control system for product delivery, delivering approximately 100,000 housing units across 43 cities, with 20% of projects completed ahead of schedule and a customer satisfaction rate of 90% [3] Group 3: Philanthropy and Employee Care - Longfor's philanthropic foundation focuses on "the elderly and children" and rural revitalization, contributing over 2 billion yuan and assisting more than 2.34 million people through projects like the Dianjiang rural revitalization initiative, recognized as an excellent case by China.com [4] - In terms of employee development, the company provided training for 39,000 individuals, totaling 2.04 million hours, including 92 safety production training sessions, establishing a comprehensive career development system [4] - Looking ahead, Longfor aims to continue leading with ESG principles, embodying the philosophy of "Caring for Your Lifetime" to contribute to urban development and improving people's livelihoods [4]

Core Viewpoint - The disclosure of Environmental, Social, and Governance (ESG) reports has evolved from passive compliance to an active demonstration of sustainable leadership among listed banks, reflecting a growing emphasis on social responsibility and the integration of commercial and social value [1][2]. Group 1: New Regulations and Reporting - In 2024, the Shanghai, Shenzhen, and Beijing stock exchanges issued guidelines for sustainable development reporting, marking a significant shift in how listed companies disclose sustainability information [2][3]. - Major banks, including Industrial and Commercial Bank of China, Agricultural Bank of China, Bank of China, China Construction Bank, Bank of Communications, and Postal Savings Bank of China, released their first reports in accordance with these new guidelines, rebranding their social responsibility reports as sustainable development reports [2][4]. Group 2: Importance of Double Materiality Principle - The guidelines introduced the "double materiality principle," requiring companies to assess and respond to stakeholder concerns regarding environmental information, focusing on both financial and impact significance [3][4]. - This principle aims to enhance the identification and analysis of sustainable risks and opportunities, allowing companies to prioritize issues based on their specific circumstances rather than adhering to a standardized disclosure format [3]. Group 3: Key Issues Identified by Major Banks - The six major banks identified a range of important social responsibility issues, with the number of identified issues varying: Industrial and Commercial Bank (19), Agricultural Bank (22), Bank of China (23), China Construction Bank (23), Bank of Communications (29), and Postal Savings Bank (19) [4]. - Commonly identified issues include financial stability, rural revitalization, consumer rights protection, data security, and shareholder returns, reflecting a comprehensive approach to sustainability [4]. Group 4: Adaptation and Future Implications - The swift adaptation of major banks to the new disclosure regulations indicates their commitment to regulatory compliance and alignment with international trends [4]. - Experts believe that as disclosure practices become more standardized, sustainable development reports will serve as a "compliance passport" and "value certificate" for banks in global competition, shifting the focus from "why to disclose" to "how to reshape the future of finance through disclosure" [4][6]. Group 5: Commitment to Sustainable Development - For listed banks, publishing sustainable development reports is not only a demonstration of social responsibility but also a core tool for addressing global challenges and achieving long-term strategic value [6]. - The chairman of Industrial and Commercial Bank emphasized the transition from social responsibility reports to sustainable development reports as an upgrade in strategic goals and a deepening of development connotations, reinforcing the bank's commitment to sustainable practices [6].