开端：阛阓资讯
Shanghai Stock Exchange released on Jan 17 a set of two documents concerning sustainability reporting guidance, aiming to drive listed companies' high-quality environmental, social, and governance (ESG) reporting.
The two documents provide sample disclosures, which will help companies to build a corporate structure and management process facilitating their sustainable growth. Companies will also be guided to identify important topics to make related disclosure.
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林诗栋，这位海南人的骄傲，不仅因为他是乒乓球世界冠军，迪士尼彩乐园ⅲ怎么样更因为他的世界排名高居第二，而且年仅19岁，正处于职业生涯的上升期，未来充满了无限的可能。
For example, the guidance has not only outlined carbon emission calculation methods and scenario analysis procedures, but also summarized 22 disclosure focuses to help listed companies locate key items around climate change topic, according to the exchange.
伸开剩余58%Meanwhile, the new documents have enriched the interpretation of standards. They have helped listed companies to better understand relevant rules by elaborating technical concepts, standards and requirements.
For example, detailed deions can be found around climate-related physical risks and transition risks, climate-related financial impacts and transition plans, and the scope of greenhouse gas emissions.
Voluntary reporting is a basic rule of ESG disclosure, as the exchange stated in the documents. The exchange encourages listed companies to prepare reports based on sample texts and disclosure focuses from the newly released guidance. No additional mandatory disclosure is required.
In 2024, a total of 1,193 exchange-listed companies issued ESG reports迪士尼彩乐园贴吧, sustainability reports or social responsibility reports for the 2023 fiscal year, accounting for 52 percent of all exchange-listed companies and marking an uptick of 6 percentage points year-on-year. This has pointed to new records both in absolute number and disclosure ratio.
发布于：北京市