T/LTIA 27-2024 Environmental, Social and Governance Disclosure Guidelines for Medical Device Companies
T/LTIA 27-2024 Environmental, Social and Governance Disclosure Guidelines for Medical Device Companies
Basic Information
Scope
Scope: This document specifies the terms and definitions of environmental, social, and corporate governance (ESG) disclosure for medical device manufacturing enterprises, the disclosure indicator system, disclosure principles, and explanations of indicator disclosure, as well as methods for calculating key data. This document is applicable to guiding medical device manufacturing enterprises in establishing an ESG disclosure system and implementing ESG information disclosure work. Main technical content: Building a comprehensive ESG disclosure framework that aligns with national conditions and industry characteristics. On the one hand, this framework can help listed and leading enterprises in the medical device industry more efficiently demonstrate their achievements in the areas of environment, society, and corporate governance, enhance corporate transparency and credibility, and meet the demand of stakeholders for corporate sustainability information. On the other hand, it can also provide more reference for small and medium-sized enterprises and start-ups in the medical device industry to better understand ESG concepts and apply related tools, thus supporting their further development and listing needs.