Sustainability Reporting Guidelines Released by Mainland Exchanges
In alignment with Mainland China’s green development strategy and to promote corporate sustainability, the Shanghai Stock Exchange, Shenzhen Stock Exchange, and Beijing Stock Exchange officially released the Sustainability Reporting Guidelines (the “Guidelines”) in January 2025. The Guidelines aim to regulate the disclosure of environmental, social, and governance (ESG) information by listed companies, enhancing corporate transparency and supporting the long-term and healthy growth of the capital market. By aligning with global sustainability trends, this initiative underscores Mainland China’s proactive role in shaping the sustainable finance and corporate responsibility, while accelerating the transition toward a comprehensive green transformation of economic and social development.
The Guidelines are structured into two main sections: General Requirements and Disclosure Framework and Addressing Climate Change[1]. These sections are designed to help listed companies establish robust sustainability governance structures and management processes, while providing clear guidance for preparing high-quality sustainability reports. For instance, the Addressing Climate Change section not only outlines methodologies for carbon emission accounting and scenario analysis but also identifies 22 key disclosure points. These points serve as a practical guide for companies to address critical aspects of climate change, ensuring they focus on the most relevant areas. By offering detailed guidance, the Guidelines empower companies to enhance their climate resilience, align with global sustainability standards, and contribute meaningfully to global climate action.
The Guidelines mandate sustainability reporting for companies included in the SSE 180 Index, STAR 50 Index, SZSE 100 Index, ChiNext Index, as well as those listed both domestically and internationally. Other listed companies are encouraged to voluntarily disclose their sustainability reports.
[1] Translation for identification purpose only.
How GreenCo Can Help You
At GreenCo, we recognise that navigating the new Sustainability Reporting Guidelines can be challenging. Our professional team is here to support your organisation every step of the way, offering tailored solutions that include ESG data collection and analysis, stakeholder engagement, greenhouse gas (GHG) emission calculations, and report preparation. Whether you are just beginning to prepare the first Sustainability Report or seeking to refine existing practices, GreenCo is your trusted partner in achieving long-term sustainability success.
Contact us today to learn more about our services and how we can support your sustainability journey.
About GreenCo ESG Consulting
GreenCo is a professional ESG advisory firm accredited with ISO 9001 in ESG Reporting and Climate Policy Advisory Services. Established in 2016, we were born to tackle ESG and climate risk management challenges. GreenCo has a professional team consists of talents with multiple backgrounds with
- PhD
- Practitioner Member of the Institute of Environmental Management and Assessment (IEMA)
- CFA (the CFA Institute) and Certificate in ESG Investing
- EFFAS Certified ESG Analyst (CESGA)
- Completion of Certified GRI Training Programme
- Certified Public Accountant (for assurance in accordance with ISAE 3000)
- Member of Global Association of Risk Professionals
- Master’s degree in envirnomental science
GreenCo has solid track record in ESG advisory for over 70 listed companies in Hong Kong, Mainland China, Singapore and Korea, covering all industries under the Hang Seng Industry Classification System.