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What is ESG?
ESG Report is the abbreviation of Environmental Society and Governance Report. Under the background of the new economic normal and the guidance of regulatory agencies, environment, society and governance have become issues that cannot be ignored in the process of enterprise management. At present, governments or stock exchanges in many countries and regions require local enterprises to disclose ESG information. In China, environmental, social and governance information disclosure has also changed from best practice to operational routine. In 20 12, the China Stock Exchange issued the Guidelines for Environmental, Social and Governance Reports, and in 20 15, the requirements for the guidelines were raised to "explain if not observed". The Guidelines put forward disclosure requirements and key indicators from the environmental and social aspects, requiring companies listed in China Mainland and Hongkong to disclose relevant information in detail based on the Guidelines, and encouraging capable listed companies to disclose information with reference to higher international standards. The mainland securities regulatory commission has also issued similar requirements.
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