责任编辑：沈馨蕊 作为首家响应国务院国资委《中央企业社会责任报告编制指引（试行）》要求进行公开发布的中央企业，中国华电始终践行ESG理念、深化社会责任实 践、树立社会责任品牌，积极展示中央企业有力有效践行社会责任的实践成果，彰显了服务国家发展大局、服务人民美好生活的责任担当。本次报告是中 国华电发布的第17份可持续发展暨社会责任报告，不仅延续了连续13年获评"五星/五星佳"最高评级佳绩，更通过系统披露企业在政治责任践行、经济价 值创造、社会效益提升等维度的履责成效，向全球利益相关方展现中国华电推进可持续发展的体系化能力与战略定力。 据悉，这是中国华电连续第3年以矩阵发布报告形式，系统呈现集团公司可持续发展领域的整体成效与区域亮点，进一步树立了"中国华电、度度关爱"品 牌形象。未来，中国华电将进一步提升能源供给能力与服务质量，持续打造"中国华电、度度关爱"责任品牌，与同行者携手，完整、准确、全面贯彻新发 展理念，为中国式现代化贡献更多华电智慧和力量。 近年来，中国华电深入落实"四个革命、一个合作"能源安全新战略，坚持加强党的领导与完善公司治理有机统一，锚定"双碳"目标深化绿色转型，聚力核 心技术攻坚创新突破，切 ...

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 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].