GB/T 46912-2025 Active National standards

GB/T 46912-2025 Environmental,Social,Governance(ESG) evaluation framework for bond issuers

GB/T 46912-2025 Environmental,Social,Governance(ESG) evaluation framework for bond issuers

Publish Date: 2025-12-31 Implement Date: 2026-04-01 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: GB/T 46912-2025
Standard Type: National standards
Standard Status: Active
is_force_gb: no
CCS Name: Finance, insurance
ICS Name: Financial services, banking, monetary systems, and insurance
Publish Date: 2025-12-31
Implement Date: 2026-04-01
Pages: 16 pages

Scope

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.

Development Information

Word Count: 21 Thousand words Pages: 16 pages

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