本文为ESG专题栏目文章之一，上文讲述了ESG评价体系，本文将讲述中国推动发展ESG的政策。
2002.01 证监会 《上市公司治理准则》 对上市公司治理信息的披露范围做出了明确规定。
2007.04 国家环境保护总局 《环境信息公开办法（试行）》 鼓励企业自愿通过媒体、互联网或者企业年度环境报告的方式公开相关环境信息。 数字化转型网www.szhzxw.cn
2007.12 国资委 《关于中央企业履行社会责任的指导意见》 将建立社会责任报告制度纳入中央企业履行社会责任的主要内容。 数字化转型网www.szhzxw.cn
2008.02 国家环境保护总局 《关于加强上市公司环境保护监督管理工作的指导意见》 环保总局与中国证监会建立和完善上市公司环境监管的协调与信息通报机制，促进上市公司特别是重污染行业的上市公司真实、准确、完整、及时地披露相关环境信息。 数字化转型网www.szhzxw.cn
2010.09 环境保护部 《上市公司环境信息披露指南（征求意见稿）》 规范了上市公司披露年度环境报告以及临时环境报告信息披露的时间与范围。 数字化转型网www.szhzxw.cn
2018.09 证监会修订《上市公司治理准则》，增加了“利益相关者、环境保护与社会责任”章节，规定：上市公司应当依照法律法规和有关部门要求披露环境信息（E）、履行扶贫等社会责任（S）以及公司治理相关信息（G）。在修订说明中，证监会提到“积极借鉴国际经验，推动机构投资者参与公司治理，强化董事会审计委员会作用，确立环境、社会责任和公司治理（ESG）信息披露的基本框架”。
2021.06.28 中国证监会网站发布修订后的上市公司年度报告和半年度报告格式准则。本次修改总体保持了原有框架结构，其重要变化之一，是将与环境保护、社会责任有关内容统一整合至“第五节环境和社会责任”。修改包括以下一项：为协同做好“碳达峰、碳中和”、乡村振兴等工作，鼓励公司在定期报告中披露为减少其碳排放所采取的措施及效果，以及巩固拓展脱贫攻坚成果、乡村振兴等工作情况。
2022.03.10 国务院国资委成立科技创新局及社会责任局，指导推动企业积极践行ESG理念，主动适应、引领国际规则标准制定，更好推动可持续发展。 数字化转型网www.szhzxw.cn
2022.05.27 国务院国资委制定印发《提高央企控股上市公司质量工作方案》（《工作方案》） [13] ，对提高央企控股上市公司质量工作作出了详细部署。《工作方案》将国内环境、社会及管治（ESG）管理及信息披露要求又提高了一个层级，提出要求 “贯彻落实新发展理念，探索建立健全ESG体系”：
中央企业集团公司要统筹推动上市公司完整、准确、全面贯彻新发展理念，进一步完善环境、社会责任和公司治理（ESG）工作机制，提升ESG绩效，在资本市场中发挥带头示范作用；立足国有企业实际，积极参与构建具有中国特色的ESG信息披露规则、ESG绩效评级和ESG投资指引，为中国ESG发展贡献力量。推动央企控股上市公司ESG专业治理能力、风险管理能力不断提高；推动更多央企控股上市公司披露ESG专项报告，力争到2023年相关专项报告披露“全覆盖”。 数字化转型网www.szhzxw.cn
一、当前主流ESG信披标准制定机构
- 全球报告倡议组织（Global Reporting Initiative, GRI）
- 气候变化相关财务信息披露工作组（Task Force on Climate-related Financial Disclosures, TCFD）
- 国际综合报告委员会（International Integrated Reporting Council, IIRC）
- 可持续发展会计准则委员会（Sustainability Accounting Standards Board, SASB）
- 全球环境信息研究中心（Carbon Disclosure Project, CDP）
二、沪深两市主流ESG报告参照规则及指引
- 可持续发展报告标准（GRI Standards/G4）数字化转型网www.szhzxw.cn
- 上海证券交易所上市公司环境信息披露指引
- 中国企业社会责任报告编写指南（CASS-CSR4.0/3.0/2.0）
- 《公司履行社会责任的报告》编制指引
- 深交所各板块上市公司规范运作指引
三、ESG报告信披现状
91%（272家，截至2022年6月8日）沪深300指数成分股公司发布了2021年ESG报告，2019-2021年ESG报告发布数量持续增长，金融、公用事业和能源行业实现2021 年ESG报告100%发布。而沪深300指数成分股公司发布2019年、2020年ESG报告的比例分别为75%和83%。回溯过去三年，有越来越多的沪深上市公司开始实践ESG信息披露。数字化转型网www.szhzxw.cn
在中证一级行业分类下，发布2021年ESG报告工业（55家）和金融业（53家）公司分别接近所有发布报告公司的20%；从各行业发布报告的公司数量占该行业所有公司的比例上来看，金融（53家）、公用事业（8家）和能源行业（6家）的公司都100%发布了2021年ESG报告。数字化转型网www.szhzxw.cn
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ESG专题文章系列（三）：中国推动发展ESG的政策翻译：数字化
This article is one of the ESG special column articles, the ESG evaluation system is described above, and this article will describe China’s policies to promote the development of ESG.
2002.01 CSRC Governance Guidelines for Listed Companies clearly stipulates the scope of disclosure of listed companies’ governance information.数字化转型网www.szhzxw.cn
Measures for Environmental Information Disclosure (Trial) of the State Environmental Protection Administration
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.数字化转型网www.szhzxw.cn
Guiding Opinions on Strengthening the Supervision and Management of Environmental
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.数字化转型网www.szhzxw.cn
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.
CSRC revised the Code of Governance for Listed Companies and added a chapter
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”.
The CSRC website releases the revised guidelines on the format of annual and semi-annual
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.数字化转型网www.szhzxw.cn
The State-owned Assets Supervision and Administration Commission of the State
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) [13], 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
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.数字化转型网www.szhzxw.cn
First, the current mainstream ESG letter standard setting bodies
Global Reporting Initiative (GRI)
Task Force on Climate-related Financial Disclosures (TCFD)数字化转型网www.szhzxw.cn
International Integrated Reporting Council (IIRC)
Sustainability Accounting Standards Board (SASB)
Carbon Disclosure Project (CDP)
The mainstream ESG reports of 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数字化转型网www.szhzxw.cn
Guidelines on the standardized operation of listed companies on the Shenzhen Stock Exchange
Third, ESG report letter to the 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.
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