中國推動發(fā)展ESG的政策有哪些？

ESG-數(shù)字化轉(zhuǎn)型網(wǎng)

中國推動發(fā)展ESG的政策有哪些？中國推動發(fā)展ESG的政策有以下幾類：

2002.01 證監(jiān)會 《上市公司治理準(zhǔn)則》 對上市公司治理信息的披露范圍做出了明確規(guī)定。

2007.04 國家環(huán)境保護(hù)總局 《環(huán)境信息公開辦法（試行）》 鼓勵企業(yè)自愿通過媒體、互聯(lián)網(wǎng)或者企業(yè)年度環(huán)境報告的方式公開相關(guān)環(huán)境信息。

2007.12 國資委 《關(guān)于中央企業(yè)履行社會責(zé)任的指導(dǎo)意見》 將建立社會責(zé)任報告制度納入中央企業(yè)履行社會責(zé)任的主要內(nèi)容。

2008.02 國家環(huán)境保護(hù)總局 《關(guān)于加強(qiáng)上市公司環(huán)境保護(hù)監(jiān)督管理工作的指導(dǎo)意見》 環(huán)?？偩峙c中國證監(jiān)會建立和完善上市公司環(huán)境監(jiān)管的協(xié)調(diào)與信息通報機(jī)制，促進(jìn)上市公司特別是重污染行業(yè)的上市公司真實、準(zhǔn)確、完整、及時地披露相關(guān)環(huán)境信息。

2010.09 環(huán)境保護(hù)部 《上市公司環(huán)境信息披露指南（征求意見稿）》 規(guī)范了上市公司披露年度環(huán)境報告以及臨時環(huán)境報告信息披露的時間與范圍。

2018.09 證監(jiān)會修訂《上市公司治理準(zhǔn)則》，增加了“利益相關(guān)者、環(huán)境保護(hù)與社會責(zé)任”章節(jié)，規(guī)定：上市公司應(yīng)當(dāng)依照法律法規(guī)和有關(guān)部門要求披露環(huán)境信息（E）、履行扶貧等社會責(zé)任（S）以及公司治理相關(guān)信息（G）。在修訂說明中，證監(jiān)會提到“積極借鑒國際經(jīng)驗，推動機(jī)構(gòu)投資者參與公司治理，強(qiáng)化董事會審計委員會作用，確立環(huán)境、社會責(zé)任和公司治理（ESG）信息披露的基本框架”。

2021.06.28 中國證監(jiān)會網(wǎng)站發(fā)布修訂后的上市公司年度報告和半年度報告格式準(zhǔn)則。本次修改總體保持了原有框架結(jié)構(gòu)，其重要變化之一，是將與環(huán)境保護(hù)、社會責(zé)任有關(guān)內(nèi)容統(tǒng)一整合至“第五節(jié)環(huán)境和社會責(zé)任”。修改包括以下一項：為協(xié)同做好“碳達(dá)峰、碳中和”、鄉(xiāng)村振興等工作，鼓勵公司在定期報告中披露為減少其碳排放所采取的措施及效果，以及鞏固拓展脫貧攻堅成果、鄉(xiāng)村振興等工作情況。

2022.03.10 國務(wù)院國資委成立科技創(chuàng)新局及社會責(zé)任局，指導(dǎo)推動企業(yè)積極踐行ESG理念，主動適應(yīng)、引領(lǐng)國際規(guī)則標(biāo)準(zhǔn)制定，更好推動可持續(xù)發(fā)展。

2022.05.27 國務(wù)院國資委制定印發(fā)《提高央企控股上市公司質(zhì)量工作方案》（《工作方案》），對提高央企控股上市公司質(zhì)量工作作出了詳細(xì)部署?！豆ぷ鞣桨浮穼鴥?nèi)環(huán)境、社會及管治（ESG）管理及信息披露要求又提高了一個層級，提出要求 “貫徹落實新發(fā)展理念，探索建立健全ESG體系”：

中央企業(yè)集團(tuán)公司要統(tǒng)籌推動上市公司完整、準(zhǔn)確、全面貫徹新發(fā)展理念，進(jìn)一步完善環(huán)境、社會責(zé)任和公司治理（ESG）工作機(jī)制，提升ESG績效，在資本市場中發(fā)揮帶頭示范作用；立足國有企業(yè)實際，積極參與構(gòu)建具有中國特色的ESG信息披露規(guī)則、ESG績效評級和ESG投資指引，為中國ESG發(fā)展貢獻(xiàn)力量。推動央企控股上市公司ESG專業(yè)治理能力、風(fēng)險管理能力不斷提高；推動更多央企控股上市公司披露ESG專項報告，力爭到2023年相關(guān)專項報告披露“全覆蓋”。

當(dāng)前主流ESG信披標(biāo)準(zhǔn)制定機(jī)構(gòu)

ESG-數(shù)字化轉(zhuǎn)型網(wǎng)

全球報告倡議組織（Global Reporting Initiative, GRI）氣候變化相關(guān)財務(wù)信息披露工作組（Task Force on Climate-related Financial Disclosures, TCFD）國際綜合報告委員會（International Integrated Reporting Council, IIRC）可持續(xù)發(fā)展會計準(zhǔn)則委員會（Sustainability Accounting Standards Board, SASB）全球環(huán)境信息研究中心（Carbon Disclosure Project, CDP）

滬深兩市主流ESG報告參照規(guī)則及指引

可持續(xù)發(fā)展報告標(biāo)準(zhǔn)（GRI Standards/G4）上海證券交易所上市公司環(huán)境信息披露指引中國企業(yè)社會責(zé)任報告編寫指南（CASS-CSR4.0/3.0/2.0）《公司履行社會責(zé)任的報告》編制指引深交所各板塊上市公司規(guī)范運(yùn)作指引

ESG報告信披現(xiàn)狀

91%（272家，截至2022年6月8日）滬深300指數(shù)成分股公司發(fā)布了2021年ESG報告，2019-2021年ESG報告發(fā)布數(shù)量持續(xù)增長，金融、公用事業(yè)和能源行業(yè)實現(xiàn)2021 年ESG報告100%發(fā)布。而滬深300指數(shù)成分股公司發(fā)布2019年、2020年ESG報告的比例分別為75%和83%?；厮葸^去三年，有越來越多的滬深上市公司開始實踐ESG信息披露。

在中證一級行業(yè)分類下，發(fā)布2021年ESG報告工業(yè)（55家）和金融業(yè)（53家）公司分別接近所有發(fā)布報告公司的20%；從各行業(yè)發(fā)布報告的公司數(shù)量占該行業(yè)所有公司的比例上來看，金融（53家）、公用事業(yè)（8家）和能源行業(yè)（6家）的公司都100%發(fā)布了2021年ESG報告。

本文為科普類文章，不作為選擇建議或投資建議。

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翻譯：

What are China's policies to promote ESG development?

What are China's policies to promote ESG development? China's policies to promote ESG development fall into the following categories:

2002.01 CSRC Governance Guidelines for Listed Companies clearly stipulates the scope of disclosure of listed companies' governance information.

2007.04 Measures for Environmental Information Disclosure (Trial) of the State Environmental Protection Administration encourages enterprises to voluntarily disclose relevant environmental information through the media, the Internet or annual environmental reports of enterprises.

2007.12 SASAC's "Guiding Opinions on Central Enterprises Fulfilling their Social Responsibilities" includes the establishment of social responsibility reporting system as the main content of central enterprises fulfilling their social responsibilities.

2008.02 Guiding Opinions on Strengthening the Supervision and Management of Environmental Protection of Listed Companies by the State Environmental Protection Administration SEPA and the China Securities Regulatory Commission established and improved the coordination and information notification mechanism of environmental supervision of listed companies, and promoted listed companies, especially those in heavily polluting industries, to disclose relevant environmental information in a true, accurate, complete and timely manner.

2010.09 The Environmental Information Disclosure Guidelines for Listed Companies (Draft for Comment) of the Ministry of Environmental Protection regulates the time and scope of disclosure of annual environmental reports and interim environmental reports by listed companies.

2018.09 CSRC revised the Code of Governance for Listed Companies and added a chapter on "Stakeholders, environmental Protection and Social responsibility", which stipulates that listed companies shall disclose environmental information (E), fulfill social responsibilities such as poverty alleviation (S) and corporate governance information (G) in accordance with laws and regulations and requirements of relevant departments. In the revised note, the CSRC mentioned "actively drawing on international experience, promoting the participation of institutional investors in corporate governance, strengthening the role of the audit committee of the board of directors, and establishing the basic framework for environmental, social responsibility and corporate governance (ESG) information disclosure".

2021.06.28 The CSRC website releases the revised guidelines on the format of annual and semi-annual reports of listed companies. This revision has generally maintained the original framework structure, and one of its important changes is the integration of the content related to environmental protection and social responsibility into the "fifth section of environmental and social responsibility". The amendment includes the following: In order to coordinate the work of "carbon peak, carbon neutrality" and rural revitalization, companies are encouraged to disclose in their regular reports the measures and effects taken to reduce their carbon emissions, and consolidate and expand the achievements of poverty alleviation, rural revitalization and other work.

2022.03.10 The State-owned Assets Supervision and Administration Commission of the State Council established the Science and Technology Innovation Bureau and the Social Responsibility Bureau to guide and promote enterprises to actively implement the ESG concept, actively adapt to and lead the formulation of international rules and standards, and better promote sustainable development.

2022.05.27 The State-owned Assets Supervision and Administration Commission of the State Council formulated and issued the Work Plan for Improving the Quality of Listed Companies held by Central Enterprises (the Work Plan), which made detailed arrangements for improving the quality of listed companies held by central enterprises. The Work Plan raises the domestic environmental, social and governance (ESG) management and information disclosure requirements to a higher level, calling for "implementing the new development concept and exploring the establishment of a sound ESG system" :

Central enterprise group companies should coordinate and promote listed companies to fully, accurately and comprehensively implement the new development concepts, further improve the working mechanism of environment, social responsibility and corporate governance (ESG), improve ESG performance, and play a leading and exemplary role in the capital market.

based on the actual situation of state-owned enterprises, actively participate in the construction of ESG information disclosure rules, ESG performance rating and ESG investment guidelines with Chinese characteristics, and contribute to the development of ESG in China. Promote the continuous improvement of ESG professional governance and risk management capabilities of listed companies held by central enterprises; Promote more listed companies holding central enterprises to disclose ESG special reports, and strive to disclose "full coverage" of relevant special reports by 2023.

At present, the mainstream ESG letter is the standard-setting body

Global Reporting Initiative (GRI)

Task Force on Climate-related Financial Disclosures (TCFD)

International Integrated Reporting Council (IIRC)

Sustainability Accounting Standards Board (SASB)

Carbon Disclosure Project (CDP)

The mainstream ESG reports of the Shanghai and Shenzhen markets refer to the rules and guidelines

Sustainability Reporting Standards (GRI Standards/G4)

Guidelines on Environmental Information Disclosure of companies listed on the Shanghai Stock Exchange

Guidelines for Compiling Corporate Social Responsibility Reports in China (CAS-CSR4.0/3.0/2.0)

Guidelines for the preparation of Corporate Social Responsibility Reports

Guidelines on the standardized operation of listed companies on the Shenzhen Stock Exchange

ESG reporting is about status quo

91% (272, as of June 8, 2022) of the CSI 300 companies have published their 2021 ESG reports, and the number of 2019-2021 ESG reports continues to grow, with the financial, utilities and energy sectors achieving 100% of 2021 ESG reports. In contrast, 75% and 83% of the CSI 300 companies released ESG reports for 2019 and 2020, respectively. Looking back over the past three years, more and more listed companies in Shanghai and Shenzhen have begun to practice ESG information disclosure.

Under the Class I industry classification, the industrial (55) and financial (53) companies that issued ESG reports for 2021 accounted for nearly 20% of all companies that issued reports, respectively. Looking at the number of companies reporting by industry as a percentage of all companies in the sector, 100% of companies in finance (53), utilities (8) and energy (6) have all published 2021 ESG reports.

This article is a popular science article and is not intended as selection advice or investment advice.

If you want to know more about ESG related information, science, knowledge, programs, reports, data, cases, etc., you can search China Digital Transformation network on Baidu. The digital transformation network contains digital-related information of various industries, including medicine, chemical industry, clothing industry, machinery and equipment manufacturing industry, electronic and mechanical industry, automobile, auto parts industry, furniture and household appliances, consumer goods, etc. If you are interested in digital, remember to check it out