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 ...

Core Viewpoint - The Shanghai Stock Exchange (SSE) has completed the compilation of three application guidelines for sustainable development reporting, focusing on pollutant emissions, energy utilization, and water resource utilization, and is seeking public feedback in both Chinese and English [1][2]. Group 1: Sustainable Development Reporting - Over 1,300 companies listed on the Shanghai Stock Exchange have independently disclosed their sustainable development reports for the 2024 fiscal year, representing 57% of listed companies [1]. - The number of companies rated A or above by the China Securities Index ESG rating has reached 431, with nearly 30% of listed companies improving their MSCI ESG ratings in the latest assessment [1]. - As of August 2025, the total scale of "A series" indices and broad-based indices products based on the China Securities Index ESG evaluation exceeds 260 billion [1]. Group 2: Guidelines and Implementation - The SSE has published the "Self-Regulatory Guidelines No. 14 - Sustainable Development Reports (Trial)" to standardize the preparation of sustainable development reports, addressing practical challenges faced by companies [2]. - The new guidelines focus on four main principles: enhancing management awareness, detailing disclosure points, providing examples, and limiting disclosure content to avoid increasing the burden on companies [3]. - The SSE aims to create more accessible and straightforward guidelines for sustainable development reporting in response to feedback from listed companies and market participants [3].