起原：商场资讯
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.
在本次游园活动中，学校邀请了一、二年级学生家长作为现场评委参与其中，担任考官。活动正式开始，迪士尼彩乐园平台如何孩子们头戴各式样的漂亮的蛇年头饰，昂首阔步、自信满满走进了游园现场，在老师的带领下开启了闯关之旅。
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.
张开剩余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迪士尼彩乐园彩票首页,193 exchange-listed companies issued ESG reports, 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