Stock Exchanges Refine ESG Reporting Guides as First Mandatory Disclosures Approach
05 Feb 2026 Β· 23 views
China's mandatory sustainability reporting regime for listed companies is taking concrete shape:
- In April 2024, the Shanghai, Shenzhen and Beijing stock exchanges issued the Guidelines for Sustainability Reports of Listed Companies (Trial), requiring designated companies to publish their first sustainability reports by 30 April 2026 (covering fiscal year 2025).
- In September 2025, the exchanges published a second batch of reporting guides, and in January 2026 the guides were further revised with three new specific guides covering pollutant emissions, energy utilisation and water resource utilisation.
For manufacturers, this means listed customers will soon demand granular environmental data β emissions, energy and water β from their supply chains. Being able to provide accurate, verifiable data is becoming a prerequisite for doing business.
CSER Solutions supports factories and suppliers with environmental data collection, energy metering and disclosure preparation aligned with the new exchange guides. β Back to news list