T/SHPPA 022-2023 Active

Scope: This document sets out the principles of ESG information disclosure for pharmaceutical enterprises, and provides guidance and suggestions on disclosure content, disclosure form and frequency, disclosure process, and application of disclosure results. This document is applicable to pharmaceutical enterprises engaged in drug R&D, pharmaceutical manufacturing, and pharmaceutical distribution, etc. Other types of pharmaceutical enterprises may refer to and implement it accordingly. Main technical content: ESG information disclosure is a system of disclosing information on the environment (Environmental), society (Social), and governance (Governance), and is an important foundation for ESG assessment and rating, as well as investment guidance. Complete and accurate information disclosure will effectively implement the concept of high-quality development and sustainable development. Combined with China's national conditions and the characteristics of pharmaceutical enterprises, this document constructs an ESG information disclosure index system from three dimensions: environment, society, and governance, providing a basic framework for pharmaceutical enterprises to carry out ESG information disclosure and promoting the integration of economic value, social value, and environmental value in enterprises.