China’s stock exchanges have mandated sustainability reporting for all listed firms, a decisive step towards integrating ESG practices into the core of corporate governance. This move aims to enhance transparency and accountability, compelling companies to disclose environmental, social, and governance metrics. It signifies China’s commitment to sustainable development and aligns with global trends in responsible business conduct. Mandatory reporting requirements under the new guidelines will apply to larger companies, including those on the flagship Shenzhen 100, SSE 180 and Shanghai Science and Technology Innovation 50 index, as well as dual-listed companies with securities on both domestic and foreign markets. For those included in the mandatory requirements, reporting is set to begin in 2026, for the 2025 reporting period.

Source: ESG Today