China’s three major stock markets, the Shanghai Stock Exchange (SSE), Shenzhen Stock Exchange (SZSE), and Beijing Stock Exchange (BSE), announced the publication of new sustainability reporting guidelines for listed companies, including a new requirement for hundreds of larger cap and dual-listed issuers to begin mandatory disclosure on a broad range of ESG topics in 2026.
With the announcement, China joins other major markets in the midst of introducing new sustainability reporting requirements for companies, including the EU’s recently launched Corporate Sustainable Reporting Directive (CSRD), the U.S. SEC’s…
