Clifford Chance

China Issues Guidelines on Corporate Sustainability Reporting

23 November 2024

In April 2024, all three securities exchanges in China issued their respective guidelines on corporate sustainability reporting (each a CSR Guideline), which took effect from 1 May 2024. The CSR Guidelines require (a) each constituent of SSE 180 Index, STAR 50 Index, Shenzhen 100 Index, or ChiNext Index if such constituent was included in such index continuously during the designated reporting term and (b) companies dual-listed in the PRC and abroad (each a Dual-Listed Company) (each a Covered Company) to prepare and publicly disclose a corporate sustainability report covering the calendar year 2025 by 30 April 2026. The CSR Guidelines further encourage other listed companies on these securities exchanges to voluntarily follow the CSR Guidelines. The substance of the CSR Guidelines is largely in line with international standards and has also taken into account China specific considerations.

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