GB/T 46912-2025 Active
GB/T 46912-2025 Environmental,Social,Governance(ESG) evaluation framework for bond issuers
Abstract
This document establishes an evaluation framework for environmental, social, and governance (ESG) assessments of bond issuers, as well as the general principles and evaluation process.
This document is applicable to various entities, including financial institutions, third-party service providers, news media, and the general public, in conducting ESG evaluations of bond issuers.
Note: Bond issuers include issuers of corporate credit bonds and financial bonds. Among them, corporate credit bond issuers include issuers of enterprise bonds, corporate bonds, and non-financial corporate debt financing instruments in the interbank bond market, while financial bond issuers include policy banks, commercial banks, enterprise group finance companies, and other financial institutions.
General Product Information
| Document Type | National standards |
|---|---|
| Standard Status | Active |
| Standard Code | GB/T 46912-2025 |
| CCS | Finance, insurance |
| ICS | Financial services, banking, monetary systems, and insurance |
| Implement Date | 2026-04-01 |