Since the exchange released the guidelines on social responsibility for listed companies, it has been actively training the 488 companies listed on the exchange on how to apply them. According to the guidelines, the exchange encourages listed companies to establish a social responsibility mechanism and prepare social responsibility reports on a regular basis. The guidelines list the key points which should be included and disclosed in social responsibility reports. The disclosure was initially voluntary but Shenzhen Stock Exchange changed the policy in 2008 and required mandatory disclosure for all companies in SZSE 100 index (100 companies). However, listed companies not included in the SZSE 100 index can still choose whether or not to submit their CSR reports to the stock exchange.
Industry sectors covered by the instrument
Organizations covered by the instrument
All listed companies
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
The geographical scope