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Guidelines on Listed Companies' Environmental Information Disclosure

China Current 2008

The guidelines encourage listed companies to disclose environmental information, as part of their CSR Report. It allow for the SSE to take “necessary punishment measures” against companies for violations of the disclosure rules

Issuer name

Shanghai Stock Exchange (SSE)

More information

Three types of companies must disclose CSR practices: (1) companies included in the SSE Corporate Governance Index (240), (2) companies listed in both domestic and overseas markets, (3) financial companies. These guidelines encourage listed companies to disclose the following environmental information, either as part of their CSR report or in a separate report: company environmental protection policy, annual environmental protection objective and effect; annual total energy consumption; environmental protection investment and environmental technology development status; emission/pollutant types, quantity, concentration and destination; construction of environmental protection equipment and operational status; production waste treatment, disposal and recycling status; the environmental improvement agreement (signed voluntarily by the company) that the company has entered into with the Ministry of Environmental Protection; awards the company has received from the Ministry of Environmental Protection; other information disclosed at the discretion of the company. According to the notice, listed companies should establish a CSR strategy of at least four aspects and the CSR report should comprise the work performed by the company in promoting sustainability development, such as protection of employee health and safety, quality control of the company products, and promoting a sustainable environment and ecosystem such as through pollutant reduction, conservation of water and energy, etc.

Reporting resources

True

Organizations covered by the instrument

Large private and listed companies

Target organization notes

listed company

Industry scope

All/none specified

Disclosure venue

Annaul Social responsibility report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

All

ESG coverage- Eco (Economic & General)

All

Status

Current

Country

China

Region

Asia Pacific

Date of publication

2008

Issuer type

Stock Exchange

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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