To help enterprises standardize the preparation of ESG reports and meet the requirements of stakeholders such as the State-owned Assets Supervision and Administration Commission (SASAC), the Ministry of Finance, listed companies, regulatory agencies, and investors, the Legal Committee of the Shanghai Federation of Industrial Economics has led the development of the "Guidelines for the Preparation of Corporate Environmental, Social and Governance Reports" (hereinafter referred to as "the Guidelines"). The Shanghai Federation of Industrial Economics invited numerous experts in social responsibility and sustainable development from various industries and fields to participate in the drafting of these guidelines and conducted extensive research to inform their development. The resulting guidelines fully reflect the findings of this research.
The hope is that these guidelines will help enterprises enhance their sustainable development levels and improve communication and trust with stakeholders.
1. Standardize and guide the preparation of corporate ESG reports: The guidelines, based on China's national conditions and characteristics while integrating international ESG standards, provide a basic framework, content, and methods for high-quality ESG report preparation.
2. Promote sustainable development of enterprises: By preparing and publishing ESG reports according to the guidelines, enterprises can regularly evaluate and improve their performance in these areas and manage ESG risks and opportunities.
3. Provide a basis for evaluation and decision-making: ESG reports can help investors comprehensively understand an enterprise's operating conditions and risks, serving as a basis for investment decisions. Additionally, the guidelines can serve as a reference for the government, SASAC, the Ministry of Finance, the Federation, regulatory agencies, and other stakeholders to identify the content and quality of corporate ESG reports, facilitating report verification and rating.