China Mandatory Climate Regulations

China Shenzhen, Shanghai, and Beijing Stock Exchanges

In April 2024, China’s major stock exchanges—the Shanghai Stock Exchange (SSE), Shenzhen Stock Exchange (SZSE), and Beijing Stock Exchange (BSE)—issued guidelines on corporate sustainability reporting. These guidelines mandate that companies listed on the SSE 180 Index, STAR 50 Index, SZSE 100 Index, and ChiNext Index, as well as those dual-listed domestically and internationally, prepare and publicly disclose sustainability reports for the 2025 fiscal year by April 30, 2026. The disclosures encompass a broad range of environmental, social, and governance (ESG) topics, including Scope 1 and Scope 2 greenhouse gas emissions. Disclosure of Scope 3 emissions is encouraged but remains voluntary. The BSE has adopted a voluntary approach, encouraging its listed companies to disclose sustainability information.

• Short Name: SSE, SZSE, BSE
• Region: China
• Status: Mandatory
• Organizations Affected: Publicly traded companies listed on Chinese stock exchanges
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