Scope
SSE 180 / STAR 50 / SZSE 100 / ChiNext constituents + dual-listed (A+H) companies; voluntary otherwise; BSE fully voluntary
China · rule
SSE Guideline No. 14 / SZSE No. 17 / BSE sustainability reporting
Shanghai Stock Exchange Self-Regulatory Guideline No. 14 et al. (effective 1 May 2024) + Compilation Guides (Jan 2025, amended Jan 2026)
In forceApplies 2024-05-01
Penalties
Exchange discipline: notices, public censure, trading-suspension risk
Last verified
2026-08-22
In plain language
What this law does
China's first mandatory listed-company sustainability regime: standalone reports across 21 topics with double materiality (双重重要性), climate disclosures including Scope 1/2 (Art. 25), targets and reductions, and social topics from rural revitalisation to supply-chain security.
Core obligations
21-topic standalone report; double materiality; Scope 1+2 (Scope 3 encouraged); targets and reduction measures; CCER/carbon-credit disclosure; board approval; year-on-year comparability
Dictionary
Terms defined in this law
- Mandatory for **SSE 180 / STAR 50 / dual-listed (A+H)** index constituents from FY2025 reports (published 2026); others voluntary.SSE Self-Regulatory Guideline No. 14 / SZSE No. 17 / BSE
- Double materialitySSE Self-Regulatory Guideline No. 14 / SZSE No. 17 / BSE
- Climate articlesSSE Self-Regulatory Guideline No. 14 / SZSE No. 17 / BSE
- Pollutants (Art. 30)SSE Self-Regulatory Guideline No. 14 / SZSE No. 17 / BSE
Claims
Claims connected to this source
Reviewed claim links will appear here.