{"id":4755,"date":"2025-02-06T18:30:00","date_gmt":"2025-02-06T10:30:00","guid":{"rendered":"https:\/\/chinaeucn.com\/?p=4755"},"modified":"2025-04-23T16:53:30","modified_gmt":"2025-04-23T08:53:30","slug":"2esg-standards-paving-the-way-for-high-quality-development","status":"publish","type":"post","link":"https:\/\/chinaeucn.com\/zh\/2esg-standards-paving-the-way-for-high-quality-development\/","title":{"rendered":"\u4e2d\u56fd\u7684\u65b0\u578b\u53ef\u6301\u7eed\u6027\u62ab\u9732\u6807\u51c6ESG\u6807\u51c6\uff1a\u4e3a\u9ad8\u8d28\u91cf\u53d1\u5c55\u94fa\u5e73\u9053\u8def"},"content":{"rendered":"

ESG<\/strong>\u6807\u51c6\uff1a\u4e3a\u9ad8\u8d28\u91cf\u53d1\u5c55\u94fa\u5e73\u9053\u8def<\/strong><\/p>\n\n\n\n

Introduction<\/strong><\/p>\n\n\n\n

On December 17, 2024, nine Chinese government ministries and departments, including the Ministry of Finance, issued the “Sustainability Disclosure Standards for Enterprises \u2014 Basic Standards”. This trial framework represents a landmark effort to guide enterprises in adopting sustainable development practices by standardizing the disclosure of sustainability information, ensuring data reliability, and laying the foundation for a comprehensive sustainability reporting system in China.<\/p>\n\n\n\n

The overarching objective of these standards is to support China’s national goal of high-quality development, integrating economic growth with social and environmental progress. In addition to enhancing transparency and accountability, the standards aim to align Chinese enterprises with global Environmental, Social, and Governance (ESG) practices, facilitating their integration into international markets.<\/p>\n\n\n\n

\u5f15\u8a00<\/strong><\/p>\n\n\n\n

2024\u5e7412\u670817\u65e5\uff0c\u5305\u62ec\u8d22\u653f\u90e8\u5728\u5185\u7684\u4e2d\u56fd\u4e5d\u4e2a\u653f\u5e9c\u90e8\u95e8\u53d1\u5e03\u4e86\u300a\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u62ab\u9732\u51c6\u5219\u2014\u2014\u57fa\u672c\u51c6\u5219\uff08\u8bd5\u884c\uff09\u300b\u3002\u8fd9\u4e00\u8bd5\u884c\u6846\u67b6\u4ee3\u8868\u4e86\u4e00\u9879\u5177\u6709\u91cc\u7a0b\u7891\u610f\u4e49\u7684\u52aa\u529b\uff0c\u65e8\u5728\u901a\u8fc7\u6807\u51c6\u5316\u53ef\u6301\u7eed\u6027\u4fe1\u606f\u7684\u62ab\u9732\u3001\u786e\u4fdd\u6570\u636e\u7684\u53ef\u9760\u6027\uff0c\u5e76\u4e3a\u4e2d\u56fd\u5efa\u7acb\u4e00\u4e2a\u5168\u9762\u7684\u53ef\u6301\u7eed\u6027\u62a5\u544a\u4f53\u7cfb\u5960\u5b9a\u57fa\u7840\uff0c\u5f15\u5bfc\u4f01\u4e1a\u91c7\u7eb3\u53ef\u6301\u7eed\u53d1\u5c55\u5b9e\u8df5\u3002<\/p>\n\n\n\n

\u8fd9\u4e9b\u51c6\u5219\u7684\u603b\u4f53\u76ee\u6807\u662f\u652f\u6301\u4e2d\u56fd\u7684\u56fd\u5bb6\u76ee\u6807\u2014\u2014\u9ad8\u8d28\u91cf\u53d1\u5c55\uff0c\u5c06\u7ecf\u6d4e\u589e\u957f\u4e0e\u793e\u4f1a\u548c\u73af\u5883\u8fdb\u6b65\u76f8\u7ed3\u5408\u3002\u9664\u4e86\u589e\u5f3a\u900f\u660e\u5ea6\u548c\u95ee\u8d23\u5236\uff0c\u8fd9\u4e9b\u51c6\u5219\u8fd8\u65e8\u5728\u4f7f\u4e2d\u56fd\u4f01\u4e1a\u4e0e\u5168\u7403\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\uff08ESG\uff09\u5b9e\u8df5\u4fdd\u6301\u4e00\u81f4\uff0c\u4fc3\u8fdb\u5b83\u4eec\u878d\u5165\u56fd\u9645\u5e02\u573a\u3002<\/p>\n\n\n\n

Main Contents<\/strong><\/p>\n\n\n\n

The “Basic Standards” are structured into six chapters comprising 31 articles, covering general provisions, disclosure requirements, and implementation guidelines. These include key principles such as materiality, proportionality, and long-term sustainability considerations. Notably, the standards emphasize the importance of robust internal controls and information systems to ensure the accuracy, consistency, and reliability of sustainability disclosures.<\/p>\n\n\n\n

The standards were developed following extensive research, consultation, and public feedback. The drafting process incorporated over 439 suggestions from 544 public responses to align the framework with international practices while addressing China’s unique needs. Initially voluntary, the standards encourage companies to familiarize themselves with the guidelines before mandatory implementation in the future.<\/p>\n\n\n\n

\u4e3b\u8981\u5185\u5bb9<\/strong><\/p>\n\n\n\n

\u201c\u57fa\u672c\u6807\u51c6\u201d\u5206\u4e3a\u516d\u7ae0\uff0c\u5305\u542b31\u6761\uff0c\u6db5\u76d6\u4e86\u4e00\u822c\u89c4\u5b9a\u3001\u62ab\u9732\u8981\u6c42\u548c\u5b9e\u65bd\u6307\u5357\u3002\u8fd9\u4e9b\u5305\u62ec\u91cd\u8981\u539f\u5219\uff0c\u5982\u91cd\u8981\u6027\u3001\u6bd4\u4f8b\u6027\u548c\u957f\u671f\u53ef\u6301\u7eed\u6027\u8003\u8651\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u6807\u51c6\u5f3a\u8c03\u4e86\u5065\u5168\u7684\u5185\u90e8\u63a7\u5236\u548c\u4fe1\u606f\u7cfb\u7edf\u7684\u91cd\u8981\u6027\uff0c\u4ee5\u786e\u4fdd\u53ef\u6301\u7eed\u6027\u62ab\u9732\u7684\u51c6\u786e\u6027\u3001\u4e00\u81f4\u6027\u548c\u53ef\u9760\u6027\u3002<\/p>\n\n\n\n

\u8fd9\u4e9b\u6807\u51c6\u662f\u5728\u5e7f\u6cdb\u7684\u7814\u7a76\u3001\u54a8\u8be2\u548c\u516c\u4f17\u53cd\u9988\u4e4b\u540e\u5236\u5b9a\u7684\u3002\u8d77\u8349\u8fc7\u7a0b\u5438\u6536\u4e86\u6765\u81ea544\u4efd\u516c\u4f17\u53cd\u9988\u4e2d\u7684439\u6761\u5efa\u8bae\uff0c\u4ee5\u4f7f\u6846\u67b6\u4e0e\u56fd\u9645\u5b9e\u8df5\u4fdd\u6301\u4e00\u81f4\uff0c\u540c\u65f6\u89e3\u51b3\u4e2d\u56fd\u7684\u72ec\u7279\u9700\u6c42\u3002\u8fd9\u4e9b\u6807\u51c6\u6700\u521d\u662f\u81ea\u613f\u6027\u7684\uff0c\u9f13\u52b1\u516c\u53f8\u5728\u5c06\u6765\u5f3a\u5236\u5b9e\u65bd\u4e4b\u524d\u719f\u6089\u8fd9\u4e9b\u6307\u5357\u3002<\/p>\n\n\n\n

Timing<\/strong><\/p>\n\n\n\n

The Basic Standards are not fully clear on the question when such reports must be delivered for the first time. The Q&As published alongside the Basic Standards state that, by 2027, these Basic Standards will be finalized (right now they are a \u201ctrial version\u201d) and application guidelines shall also be rolled out. By 2030, a unified national system of sustainable disclosure standards shall be completed.<\/p>\n\n\n\n

This could mean that until 2027, the publication of corporate sustainability reports may be voluntary and encouraged (unless already required elsewhere, for example, for listed companies), while after 2027, or at the latest by 2030, publication may become mandatory.<\/p>\n\n\n\n

\u65f6\u95f4\u70b9<\/strong><\/p>\n\n\n\n

\u57fa\u672c\u6807\u51c6\u5bf9\u4e8e\u8fd9\u4e9b\u62a5\u544a\u5fc5\u987b\u9996\u6b21\u63d0\u4ea4\u7684\u65f6\u95f4\u95ee\u9898\u5e76\u6ca1\u6709\u5b8c\u5168\u660e\u786e\u3002\u4e0e\u57fa\u672c\u6807\u51c6\u4e00\u540c\u53d1\u5e03\u7684\u95ee\u7b54\u4e2d\u6307\u51fa\uff0c\u52302027\u5e74\uff0c\u8fd9\u4e9b\u57fa\u672c\u6807\u51c6\u5c06\u88ab\u6700\u7ec8\u786e\u5b9a\uff08\u76ee\u524d\u5b83\u4eec\u662f\u201c\u8bd5\u884c\u7248\u201d\uff09\uff0c\u5e76\u4e14\u5e94\u7528\u6307\u5357\u4e5f\u5c06\u63a8\u51fa\u3002\u52302030\u5e74\uff0c\u4e00\u4e2a\u7edf\u4e00\u7684\u56fd\u5bb6\u53ef\u6301\u7eed\u62ab\u9732\u6807\u51c6\u4f53\u7cfb\u5c06\u88ab\u5b8c\u6210\u3002<\/p>\n\n\n\n

\u8fd9\u53ef\u80fd\u610f\u5473\u7740\u76f4\u52302027\u5e74\uff0c\u4f01\u4e1a\u53ef\u6301\u7eed\u62a5\u544a\u7684\u53d1\u5e03\u53ef\u80fd\u662f\u81ea\u613f\u7684\u5e76\u88ab\u9f13\u52b1\u7684\uff08\u9664\u975e\u5728\u5176\u4ed6\u5730\u65b9\u5df2\u7ecf\u8981\u6c42\uff0c\u4f8b\u5982\uff0c\u5bf9\u4e8e\u4e0a\u5e02\u516c\u53f8\uff09\uff0c\u800c2027\u5e74\u4e4b\u540e\uff0c\u6216\u6700\u8fdf\u52302030\u5e74\uff0c\u53d1\u5e03\u53ef\u80fd\u6210\u4e3a\u5f3a\u5236\u6027\u7684\u3002<\/p>\n\n\n\n

Disclosure Requirements<\/strong><\/p>\n\n\n\n

At this point, ESG disclosure requirements in China mostly exist for listed companies and state-owned enterprises. Private, non-listed enterprises, on the other hand, have mostly not been subjected to comprehensive ESG disclosure requirements, but only to existing individual requirements that could be regarded as ESG-like (for example, environmental impact assessment reports).<\/p>\n\n\n\n

The Q&As state that China will gradually expand the disclosure requirements: from listed companies to non-listed companies, from large enterprises to small and medium-sized enterprises, from qualitative requirements to quantitative requirements, and from voluntary disclosure to mandatory disclosure.<\/p>\n\n\n\n

By 2030 at the latest, every enterprise\u2014even small-sized ones\u2014may be required to prepare and publish such reports, possibly with different levels of depth depending on their size and nature.<\/p>\n\n\n\n

\u4fe1\u606f\u62ab\u9732\u8981\u6c42<\/strong><\/p>\n\n\n\n

\u76ee\u524d\uff0c\u4e2d\u56fd\u7684ESG\uff08\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\uff09\u4fe1\u606f\u62ab\u9732\u8981\u6c42\u4e3b\u8981\u9488\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u56fd\u6709\u4f01\u4e1a\u3002\u53e6\u4e00\u65b9\u9762\uff0c\u79c1\u8425\u7684\u975e\u4e0a\u5e02\u516c\u53f8\u5927\u591a\u5c1a\u672a\u53d7\u5230\u5168\u9762\u7684ESG\u4fe1\u606f\u62ab\u9732\u8981\u6c42\u7684\u7ea6\u675f\uff0c\u800c\u53ea\u662f\u53d7\u5230\u4e00\u4e9b\u53ef\u4ee5\u88ab\u89c6\u4e3a\u7c7b\u4f3cESG\u7684\u4e2a\u522b\u8981\u6c42\uff08\u4f8b\u5982\uff0c\u73af\u5883\u5f71\u54cd\u8bc4\u4f30\u62a5\u544a\uff09\u3002<\/p>\n\n\n\n

\u95ee\u7b54\u4e2d\u6307\u51fa\uff0c\u4e2d\u56fd\u5c06\u9010\u6b65\u6269\u5927\u4fe1\u606f\u62ab\u9732\u8981\u6c42\uff1a\u4ece\u4e0a\u5e02\u516c\u53f8\u5230\u975e\u4e0a\u5e02\u516c\u53f8\uff0c\u4ece\u5927\u578b\u4f01\u4e1a\u5230\u4e2d\u5c0f\u578b\u4f01\u4e1a\uff0c\u4ece\u5b9a\u6027\u8981\u6c42\u5230\u5b9a\u91cf\u8981\u6c42\uff0c\u4ee5\u53ca\u4ece\u81ea\u613f\u62ab\u9732\u5230\u5f3a\u5236\u62ab\u9732\u3002<\/p>\n\n\n\n

\u6700\u8fdf\u52302030\u5e74\uff0c\u6bcf\u4e2a\u4f01\u4e1a\u2014\u2014\u751a\u81f3\u662f\u5c0f\u578b\u4f01\u4e1a\u2014\u2014\u53ef\u80fd\u90fd\u9700\u8981\u51c6\u5907\u548c\u53d1\u5e03\u6b64\u7c7b\u62a5\u544a\uff0c\u53ef\u80fd\u6839\u636e\u5176\u89c4\u6a21\u548c\u6027\u8d28\u7684\u4e0d\u540c\uff0c\u62a5\u544a\u7684\u6df1\u5ea6\u4e5f\u4f1a\u6709\u6240\u4e0d\u540c\u3002<\/p>\n\n\n\n

Reporting information<\/strong><\/p>\n\n\n\n

The Basic Standards provide detailed explanations as to what may be expected in an ESG report with respect to aspects such as corporate governance, the management of environmental risks and opportunities, or the protection of the rights and interests of employees, consumers, and end-users.<\/p>\n\n\n\n

For example, regarding corporate governance, the Basic Standards suggest that the following items should be covered in an ESG report:<\/p>\n\n\n\n