China Implements New Guidelines for Corporate Sustainability Reporting
In April 2024, China's three major securities exchanges issued new guidelines for corporate sustainability reporting, effective from May 1, 2024. These guidelines require certain listed companies, including those on major indices and dual-listed companies, to prepare and disclose sustainability reports for the calendar year 2025 by April 30, 2026. The guidelines align with international standards while considering China-specific factors. They also encourage other listed companies to voluntarily adopt these practices, aiming to enhance transparency and accountability in corporate sustainability efforts. 
