This briefing summarises the new sustainability reporting guidelines for listed companies published by the Shanghai Stock Exchange (SSE), Shenzhen Stock Exchange (SZSE), and the Beijing Stock Exchange (BSE). 

Each stock exchange issued independent guidelines, but they are generally aligned in their requirements. These guidelines clarify expectations around conduct, such as expectations for entities in scope to incorporate sustainability into business strategy and development, in addition to disclosure requirements. The guidelines also importantly encompass both financial materiality and impact materiality.

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