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China Issues Sustainability Reporting Guidelines

China’s Shanghai, Shenzhen and Beijing stock exchanges have released the finalised version of their new sustainability reporting guidelines. Following the update, companies listed in key indices will have to report in line with the new guidelines by 30 April 2026. The guidelines use the double materiality principle, which means listed companies will have to identify whether certain topics have a significant impact on their value, and conversely – whether their performance has a significant impact on the economy, society, and the environment. The guidelines were open for consultation in February as part of efforts to standardise governance mechanisms, promote higher-quality disclosures, and ensure investors are informed of the actions being taken by listed companies to address and manage impacts, risks, and opportunities related to sustainable development. The guidelines also encourage Scope 3 greenhouse gas emission disclosures, the use of scenario analysis, third-party verification, and additional disclosures on social initiatives that companies participate in.

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