T/AIAC 006-2023 Energy company ESG information disclosure standards

Scope

Main technical content: Environmental, social, and corporate governance (ESG) is a new business model proposed by the United Nations, which integrates the concept of sustainable development into corporate development strategies and management processes, supports the investment of financial capital in beneficial causes, and avoids non-traditional risks. It is also an innovative management tool for evaluating the non-financial performance and sustainability of enterprises. This standard provides guidance on non-financial information disclosure for energy enterprises from three dimensions: environment, society, and corporate governance. Specifically, the "environment" dimension mainly includes the enterprise's environmental management system, responses to climate change, resource development and utilization, and pollution prevention and control; the "society" dimension mainly includes the enterprise's safety production, customer value, employee rights, and social contributions; and the "corporate governance" dimension mainly includes governance structure, shareholder rights, business ethics, risk internal control, and supply chain management. As a component of the "Zero-Carbon China" standard system and a supporting standard for the "ESG Evaluation Standard for Energy Enterprises", this standard follows the principle of "benchmarking international standards, adapting to local conditions, ensuring system integrity, and applying knowledge effectively". It aims to assist energy enterprises in conducting high-quality ESG information disclosure, help China's energy industry improve ESG information disclosure and management levels, and ultimately enhance the comprehensive economic, environmental, and social value of the industry, enabling better participation in international energy cooperation and achieving sustainable development.

Development Information

Related Standards