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[Announcement No. 15] " Guidelines for the Content and Format of Information Disclosure by Companies Offering Securities to the Public No. 2—Content and Format of Annual Reports

China Current 2021

On 28 June 2021, the CSRC published the final set of amendments (“Final Amendments”) to the disclosure rules applicable to annual reports and half-year reports, respectively, together with relevant explanations to the amendments (“Explanations”). In the Explanations, the CSRC highlights the following key goals of the revised and updated disclosure rules as they relate to environmental and social responsibility.

Issuer name

China Securities Regulatory Commission

More information

Other major changes in the Final Amendments include disclosure rules applicable to companies listed on the ChiNext market and the Science and Technology Innovation Board in China, disclosures relating to listed companies’ material customers and suppliers, and voting rights of shareholders.

Organizations covered by the instrument

Large private and listed companies

Target organization notes

Listed companies






Asia Pacific

Date of publication


Issuer type

Financial Market Regulators

Mandatory or voluntary


The geographical scope


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