T/CPCIF 0330-2024 Petroleum chemical industry environmental, social and governance (ESG) disclosure guidelines
T/CPCIF 0330-2024 Petroleum chemical industry environmental, social and governance (ESG) disclosure guidelines
Basic Information
Scope
Scope: This document provides principles, content, timing, frequency, and workflow for ESG disclosure by petrochemical enterprises. This document is applicable to ESG disclosure by petrochemical enterprises. Main technical content: 5.1 Disclosure content 5.1.1 Specific disclosure content The ESG information disclosed by enterprises includes but is not limited to: a) Basic information: including the comprehensiveness of information and preparation notes. b) Environment (E): This section discloses information on the enterprise's activities in environmental management, resource consumption, pollutant emissions and control, climate change and ecological protection, clean production and green operations, etc. c) Society (S): This section discloses information on the enterprise's actions towards employees, stakeholders, social contributions, scientific innovation and intellectual property protection, safety management, and rewards and disputes, etc. d) Governance (G): This section discloses information on the enterprise's strategies and culture, governance structure, governance mechanisms, and governance effectiveness, etc. 5.1.2 Explanation of disclosure content a) The specific disclosure content and corresponding requirements shall refer to Appendix A according to the type of the enterprise (listed or non-listed). b) Among the disclosure indicators, the basic indicators are the scope of ESG information that enterprises should disclose, and it is recommended that enterprises disclose as much as possible. The initiative indicators are the scope of ESG information that enterprises are encouraged to disclose, and enterprises can choose according to their own ESG development situation. The quantitative indicators mainly disclose data information, and the qualitative indicators mainly disclose text explanations. c) If an enterprise does not have certain information mentioned in 5.1.1 or certain information is not suitable for the enterprise, it shall explain it in the disclos