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EU Strengthens Disclosure Requirements...China Stock Exchanges Create Their Own

EU FlagWhile the US continues to lag the world in people and environment disclosures, the European Union has added more disclosure requirements and three Chinese Stock Exchanges have introduced requirements reportedly similar to those in the European Union Corporate Sustainability Reporting Directive (EU CSRD.)
 
The pace of ESG (environmental, social, and governance) disclosure requirements continues to grow.
 
The European Parliament has finalized passage of the Corporate Sustainability Due Diligence Directive (CSSDD), and three Chinese stock exchanges have joined forces to require corporate sustainability reporting disclosures that include the double-materiality principes of the EU CSRD. Double-materiality assesses the risks and opportunities that organizations create for their employees, customers, distribution partners, and communities, and vice versa.
 
China flagThe European Parliament has approved the new CSDDD law on human rights and environmental due diligence for large corporations. The law now goes to the EU Council for final approval, expected in May. EU states will then have two years to enter the law into their own legal systems. As a result of fierce debate about adding additional reporting requirements to companies, the threshold on company size was significantly increased:
 
2027: companies with 5,000 employees and €1.5 million in turnover
2028: 3,000 employees and €900 million in turnover
2029: 1,000 employees and €450 million in turnover
 
The law is aimed at addressing supply chain issues after many instances of factory collapses and fires, contamination of water bodies by large corporations, and abuse of workers. The law requires big corporations to investigate and address human rights and environmental risks throughout their global supply chains. Click here for additional information.
 
The Shanghai Stock Exchange, Shenzhen Stock Exchange, and Beijing Stock Exchange (BSE) have published new sustainability reporting guidelines. The rules reportedly will affect hundreds of large companies to disclose information on ESG issues, starting in 2026.
 
According to an article in China Briefing, listed companies will have to report people-related issues including:
 
  • Support for rural revitalization
  • Contribution to public welfare
  • Promotion of scientific and technological innovation, and
  • Anti-corruption, anti-bribery, and anti-unfair competition progress in the corporate governance information disclosure category.
As with other disclosure laws and regulations, the goal is to use transparency and free market forces to encourage more sustainable management of people and the environment.

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