T/CAQP 027-2022 Active Group standards

T/CAQP 027-2022 General Guidelines for ESG Information Disclosure by Enterprises

T/CAQP 027-2022

Publish Date: 2022-06-25 Implement Date: 2022-06-26 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/CAQP 027-2022

Standard Type: Group standards

Standard Status: Active

is_force_gb: no

CCS Name: Integrated

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

Publish Date: 2022-06-25

Implement Date: 2022-06-26

Scope

Scope: This document stipulates the general principles, processes, and content requirements for ESG information disclosure by enterprises. This document applies to ESG information disclosure by all types of enterprises. This document aims to provide guidance for ESG information disclosure practices by all types of enterprises. Other types of organizations and institutions may refer to this document to carry out ESG information disclosure practices. Main technical content: This document stipulates the general principles, processes, and content requirements for ESG information disclosure by enterprises. It defines five terms including ESG, environment, society, and governance, and proposes principles that should be followed when conducting ESG information disclosure, including the principles of materiality, authenticity, accuracy, completeness, and consistency. This document lists the general process for ESG information disclosure, which includes: determining the purpose of disclosure, identifying material issues, selecting disclosure forms, collecting information, verifying information, and publishing an ESG information disclosure report. This document includes two appendices: Appendix A (normative appendix) and Appendix B (informative appendix). In the appendices, three-level indicators for ESG information disclosure are provided, including three first-level indicators (environment, society, and governance), 32 second-level indicators, and 180 third-level indicators (including 45 mandatory third-level indicators and 135 optional third-level indicators).