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Key points
Stock Exchange | Guidelines | Disclosure scope |
---|---|---|
SSE
| Guidelines No 14 of Shanghai Stock Exchange for Self-Regulation of Listed Companies – Sustainability Report (Trial)
| Require mandatory disclosure for any company that is listed on the SSE 180 Index or the STAR 50 Index, or is listed simultaneously in Chinese mainland and overseas markets.
|
SZSE
| Self-Regulatory Guidelines No 17 for Companies Listed on Shenzhen Stock Exchange – Sustainability Report (For Trial Implementation)
| Require mandatory disclosure for any company that is listed on the SZSE 100 Index or the ChiNext Index, or is listed simultaneously in Chinese mainland and overseas markets.
|
BSE
| Continuous Supervisory Guidelines No 11 for Companies Listed on Beijing Stock Exchange – Sustainability Report (For Trial Implementation)
| Encourage voluntary disclosure for listed companies.
|
Dimension | Number | Topics |
---|---|---|
Environmental
| 1
| Climate response
|
2
| Pollutant discharge
| |
3
| Waste disposal
| |
4
| Ecosystem and biodiversity protection
| |
5
| Environmental compliance management
| |
6
| Energy utilisation
| |
7
| Water resources utilisation
| |
8
| Circular economy
| |
Social
| 9
| Community
|
10
| Social contributions
| |
11
| Innovation
| |
12
| Ethics of science and technology
| |
13
| Supply chain security
| |
14
| Equal treatment of small and medium-sized entities
| |
15
| Product and service safety and quality
| |
16
| Data security and customer privacy
| |
17
| Employees
| |
Sustainability related governance
| 18
| Due diligence
|
19
| Stakeholder engagement
| |
20
| Anti-commercial bribery and anti-corruption
| |
21
| Fair competition
|
The Guidelines | IFRS S2 | |
---|---|---|
Assessment of climate reliance
| Included as a voluntary requirement, although encouraging disclosure by those who have the capacity.
| Explicitly requires climate resilience to be conducted and entities to use methodologies, including climate scenario analysis, that are commensurate with their circumstances.
|
Current and anticipated financial effects of those climate related risks and opportunities
| Only the effects in the current and the upcoming reporting periods are mandatory requirements. For those who are not even able to disclose qualitative information, they should disclose their action plan for achieving disclosure in the near future.
Disclosure of anticipated effect over short-, medium- and long-term horizons is encouraged.
| Mandatory requirements (current and anticipated effect over short, medium and long term), with transitional reliefs (qualitative disclosure) on initial application.
|
GHG emissions
| Scope
| |
Disclosure of Scope 1 and Scope 2 emissions is mandatory, while disclosure of Scope 3 emissions is only encouraged.
| Disclosure of Scope 1, Scope 2 and Scope 3 emissions is mandatory, with certain transitional reliefs for Scope 3. Disclosure of Category 15 investments within Scope 3 is mandatory for commercial banks, insurance providers and asset management companies.
| |
Include seven types of GHG emissions. The disclosure might be categorised by geographical region, source, etc.
| Includes seven types of GHG emissions, with Scope 1 and Scope 2 to be disaggregated for (1) the consolidated accounting group, and (2) other investees.
| |
Measurement method
| ||
Do not specify or refer to any specific measurement method.
| Requires the use of the ‘Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (2004)’, unless other standards are required by a jurisdictional authority.
| |
Metrics and targets
|
| Various climate-related metrics are listed, and users of carbon credits should disclose:
|
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