China: sustainability reporting by listed companies and national standards
China's three stock exchanges have introduced sustainability reporting guidelines based on double materiality, mandatory for major listed companies (SSE 180, STAR 50, SZSE 100 and ChiNext indices, and dual-listed companies), with the first reports covering financial year 2025. The Ministry of Finance has published the Basic Standard for a national disclosure system, to be completed by 2030.
At a glance
- Legal reference
- Shanghai, Shenzhen and Beijing Stock Exchanges Guidelines for Sustainability Reporting (April 2024) · Ministry of Finance Basic Standard for Corporate Sustainability Disclosure (December 2024)
- Jurisdiction
- European Union
- Area
- EU–China: trade and investment
- Status
- Phased application
- Last reviewed
Every date for China: ESG reporting
- The Shanghai, Shenzhen and Beijing stock exchanges publish the guidelines
- Guidelines enter into force
- The Ministry of Finance publishes the Basic Standard for Corporate Sustainability Disclosure
- Deadline for the first mandatory reports (financial year 2025)
- Target: unified national system of disclosure standards in 1164 days
Chinese companies listed on the main indices; by cascade, their suppliers, including Italian and European ones, which are asked for environmental and social data.
How we helpSustainability & Environmental Transition →- 01Prepare for ESG data requests from listed Chinese customers
- 02Align data already collected for the CSRD and VSME with Chinese requirements
Frequently asked questions on China: ESG reporting
China's three stock exchanges have introduced sustainability reporting guidelines based on double materiality, mandatory for major listed companies (SSE 180, STAR 50, SZSE 100 and ChiNext indices, and dual-listed companies), with the first reports covering financial year 2025. The Ministry of Finance has published the Basic Standard for a national disclosure system, to be completed by 2030.
Chinese companies listed on the main indices; by cascade, their suppliers, including Italian and European ones, which are asked for environmental and social data.
12 Apr 2024: The Shanghai, Shenzhen and Beijing stock exchanges publish the guidelines; 1 May 2024: Guidelines enter into force; Dec 2024: The Ministry of Finance publishes the Basic Standard for Corporate Sustainability Disclosure; 30 Apr 2026: Deadline for the first mandatory reports (financial year 2025); 2030: Target: unified national system of disclosure standards.
The next milestone is 2030: Target: unified national system of disclosure standards.
Prepare for ESG data requests from listed Chinese customers; Align data already collected for the CSRD and VSME with Chinese requirements.
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