T/CECC 022-2023 Active Group standards

T/CECC 022-2023 Electronic information enterprise environmental, social and corporate governance (ESG) reporting guidelines for preparation

Publish Date: 2023-09-20 Implement Date: 2023-09-20 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/CECC 022-2023

Standard Type: Group standards

Standard Status: Active

is_force_gb: no

CCS Name: -

ICS Name: The comprehensive organization and management of the company (enterprise)

Publish Date: 2023-09-20

Implement Date: 2023-09-20

Scope

Scope: This document provides guidelines for the preparation of ESG reports by electronic information enterprises, including ESG reporting principles, the process of ESG reporting and disclosure, and the content of ESG reports. This document is applicable to the preparation of ESG reports and the disclosure of ESG information by electronic information enterprises. Other enterprises may refer to and implement it accordingly. Main technical content: The disclosure content of ESG reports by electronic information enterprises includes: - Report parameters: time range, report scope, data sources, preparation basis, report release and reader response; - Statement by the enterprise's top-level executives; - Enterprise overview; - Identification and analysis of material issues: stakeholder identification, identification of a list of material issues, stakeholder communication, and analysis of material issues; - Content of ESG topics.