China’s Stock Exchanges to Plan Sustainability Disclosure Rules for Big Companies
Clean Energy Law
MARCH 15, 2024
The guidelines aim to transform China’s approach to ESG by introducing sustainability disclosure rules for large listed companies. By Hui Xu , Paul A. Davies , Jean-Philippe Brisson , and Qingyi Pan On February 8, 2024, under the auspices of the China Securities Regulatory Commission (CSRC), each of China’s three major stock markets — Shanghai Stock Exchange, Shenzhen Stock Exchange, and Beijing Stock Exchange— unveiled draft guidelines on sustainable development reports (SDRs) (collectively ref
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