The specific requirements include that companies or their major subsidiaries belonging to key pollutant discharge units announced by the environmental protection department shall disclose the following major environmental information according to laws, administrative regulations, departmental rules and regulatory documents:
(1) Pollution discharge information. Including but not limited to the names of major pollutants and characteristic pollutants, discharge methods, number and distribution of sewage outlets, discharge concentration and total amount, discharge exceeding the standard, pollutant discharge standards implemented, and total approved discharge.
(2) Construction and operation of pollution prevention facilities.
(3) Environmental protection administrative license such as environmental impact assessment of construction projects.
(4) Emergency plan for sudden environmental events.
(5) Environmental self-monitoring scheme.
(6) Administrative penalties for environmental problems during the reporting period.
(seven) other environmental information that should be made public.
Companies other than key pollutant discharge units shall disclose the administrative penalties for environmental problems during the reporting period, and other environmental information may be disclosed with reference to the above requirements. If other environmental information is not disclosed, the reasons shall be fully explained.
Encourage enterprises to voluntarily disclose relevant information conducive to ecological protection, pollution prevention and environmental responsibility. Encourage environmental information verification agencies, certification agencies, evaluation agencies, index companies and other third-party institutions to verify, identify and evaluate the company's environmental information, and disclose relevant information.
Encourage enterprises to voluntarily disclose the measures and effects taken to reduce carbon emissions during the reporting period.
Encourage companies to actively disclose the work of actively fulfilling social responsibilities according to the characteristics of the industry, including but not limited to: the purpose and concept of corporate social responsibility, the protection of shareholders and creditors' rights and interests, the protection of employees' rights and interests, the protection of suppliers, customers and consumers' rights and interests, environmental protection and sustainable development, public-to-public relations, social welfare undertakings, etc. If the company has disclosed the full text of the social responsibility report, it only needs to provide the relevant query index.
Encourage companies to actively disclose the specific situation of consolidating and expanding the achievements of poverty alleviation and rural revitalization during the reporting period. The rule stipulates that listed companies should disclose environmental and social responsibility information in their annual reports.
The specific requirements include that companies or their major subsidiaries belonging to key pollutant discharge units announced by the environmental protection department shall disclose the following major environmental information according to laws, administrative regulations, departmental rules and regulatory documents:
(1) Pollution discharge information. Including but not limited to the names of major pollutants and characteristic pollutants, discharge methods, number and distribution of sewage outlets, discharge concentration and total amount, discharge exceeding the standard, pollutant discharge standards implemented, and total approved discharge.
(2) Construction and operation of pollution prevention facilities.
(3) Environmental protection administrative license such as environmental impact assessment of construction projects.
(4) Emergency plan for sudden environmental events.
(5) Environmental self-monitoring scheme.
(6) Administrative penalties for environmental problems during the reporting period.
(seven) other environmental information that should be made public.
Companies other than key pollutant discharge units shall disclose the administrative penalties for environmental problems during the reporting period, and other environmental information may be disclosed with reference to the above requirements. If other environmental information is not disclosed, the reasons shall be fully explained.
Encourage enterprises to voluntarily disclose relevant information conducive to ecological protection, pollution prevention and environmental responsibility. Encourage environmental information verification agencies, certification agencies, evaluation agencies, index companies and other third-party institutions to verify, identify and evaluate the company's environmental information, and disclose relevant information.
Encourage enterprises to voluntarily disclose the measures and effects taken to reduce carbon emissions during the reporting period.
Encourage companies to actively disclose the work of actively fulfilling social responsibilities according to the characteristics of the industry, including but not limited to: the purpose and concept of corporate social responsibility, the protection of shareholders and creditors' rights and interests, the protection of employees' rights and interests, the protection of suppliers, customers and consumers' rights and interests, environmental protection and sustainable development, public-to-public relations, social welfare undertakings, etc. If the company has disclosed the full text of the social responsibility report, it only needs to provide the relevant query index.
Encourage companies to actively disclose the specific situation of consolidating and expanding the achievements of poverty alleviation and rural revitalization during the reporting period.
Why disclose corporate environment and social responsibility?
Corporate social responsibility means that enterprises should bear the responsibilities to employees, consumers, communities and the environment while creating profits, that is, enterprises need to provide material products and services to the society, pay taxes according to law, safeguard the legitimate rights and interests of consumers, and take the initiative to assume obligations to the natural environment and social stakeholders. At present, adhering to green development and promoting the construction of ecological civilization are important contents of China's modernization.
As social citizens, enterprises have an unshirkable responsibility for the sustainable development of resources and environment. On the one hand, the disclosure of corporate environment and social responsibility can help enterprises form a good image, bring some intangible and tangible benefits to enterprises, and win the recognition of society, government and employees; On the other hand, it can also form a good atmosphere in the market to actively undertake social responsibilities and fulfill environmental protection obligations, so that the market as a whole can reduce environmental pollution in all aspects of production activities, reduce consumption and save resources.
Reprinted from: Shanghai Stock Exchange-Reading Q&A Manual for Periodic Reports of Listed Companies.
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