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
Shanghai Stock Exchange (SSE)
More informationThree 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 resourcesTrue
Organizations covered by the instrumentLarge private and listed companies
Target organization noteslisted company
Industry scopeAll/none specified
Disclosure venueAnnaul Social responsibility report
ESG coverage - E (Environment)All
ESG coverage- S (Social)All
ESG coverage- Eco (Economic & General)All
Current
CountryChina
RegionAsia Pacific
Date of publication2008
Issuer typeStock Exchange
Reporting requirementsGuidelines and standards for non-financial reporting
Mandatory or voluntaryMandatory
The geographical scopeNational/federal