T/SFBS 003-2025 Guidelines for Environmental Disclosure by Small and Medium-sized Enterprises

Scope

Scope: This document provides guidance on the basic principles of environmental information disclosure, disclosure content, indicator requirements, reporting requirements, and procedures for SMEs. This document is applicable to environmental information disclosure for SMEs, and other organizations may refer to it for implementation. Main technical content: This standard aims to establish a set of scientific, comprehensive, and actionable guidelines for environmental information disclosure for SMEs, clarifying the content of information disclosure, indicator requirements, reporting requirements, and procedures. By establishing unified standards, this document provides clear guidance on environmental information disclosure for SMEs, helping enterprises review their own environmental management status, identify opportunities for green development, and actively adopt measures such as energy conservation and emission reduction and clean production in their production and operation processes, accelerating their green transformation. It also enables financial institutions to more accurately assess the environmental risks of SMEs, set reasonable prices for financial products, and direct funds to enterprises with good environmental performance, thereby improving the efficiency of financial resource allocation and promoting the development of green finance. Additionally, it promotes the coordinated development of regional economy and the environment.

Development Information

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