T/CI 072-2022 Active Group standards

T/CI 072-2022 Technical Guidelines for the Preparation of ESG Reports by Listed Companies

T/CI 072-2022

Publish Date: 2022-09-26 Implement Date: 2022-09-26 For services related to genuine standard inquiry, procurement, translation, and other related services in China, please Contact Us

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Basic Information

Standard Code: T/CI 072-2022

Standard Type: Group standards

Standard Status: Active

is_force_gb: no

CCS Name: -

ICS Name: The company's (enterprise's) services

Publish Date: 2022-09-26

Implement Date: 2022-09-26

Pages: 31 pages

Scope

Scope: This document provides the basic principles of ESG information disclosure for listed companies, ESG issues, the process of preparing ESG reports, technical points for preparation, and standardized settings for ESG reports of listed companies. This document is applicable to major securities-listed companies and companies with listing plans that intend to use the ESG Reporting Technical Guidelines or parts thereof to report on the impacts related to economic, social, and environmental issues. Main technical content: 3.1 Environmental, Social, and Governance (ESG) ESG refers to an investment decision-making, evaluation standard, and behavioral concept that focuses on a company's environmental, social, and governance performance. It is a concrete reflection of the concept of sustainable development at the financial, evaluation system, and corporate levels. 3.2 3.3 Responsible Investment Responsible investment not only focuses on financial and performance aspects during the investment process, but also pays attention to corporate social responsibility and considerations in environmental protection, social ethics, and public interests. It is a more comprehensive and scientific way of evaluating corporate investments. 3.4 3.5 ESG Reports Companies regularly disclose to stakeholders their concepts, strategies, and methods of fulfilling social responsibilities, as well as the impacts of their business activities on economic, social, and environmental dimensions, and systematically disclose specific reports on performance information (hereinafter referred to as "ESG reports"). 3.6 3.7 Carbon Emissions Greenhouse gas emissions from fossil energy combustion activities, industrial production processes, land use changes, and forestry activities, as well as emissions caused by the use of purchased electricity and heat. 3.8 3.9 Carbon Neutralization Enterprises, groups, or individuals calculate the total amount of greenhouse gas emissions directly or indire