Administrative Measures for Legal (ESG) Disclosure of Enterprise Environmental Information

Laws and Policies

CCLW

CCLW national policies

Entry into force

Approved

These measures aim to standardise&nbsp; legal disclosure of corporate environmental information (ESG) "and strengthen social supervision, in accordance with the Environmental Protection Law, the Cleaner Production Promotion Law, the Measures for the Formulation of Provisions on Information Disclosure by Public Enterprises and Institutions, and the Legal Disclosure of Environmental Information. These Measures are applicable to the disclosure of environmental information by enterprises in accordance with the law and their supervision and management activities (art. 2). The Ministry of Ecology and Environment shall be responsible for the organisation, guidance, supervision and management of the legal disclosure of environmental information across the country (art. 3). Under Chapter III on disclosure content and time limit, art. 12 states that an enterprise's annual environmental information disclosure report according to law shall include the following contents: (1) Basic information of the enterprise, including basic information on production and ecological environment protection of the enterprise; (...) (4) Carbon emission information, including information on emissions, emission facilities, etc. Article 15 states that "when disclosing annual environmental information, listed companies and bond-issuing enterprises shall disclose relevant information in accordance with the following provisions in addition to the environmental information specified in Article 12: (1) If a listed company raises funds by issuing stocks, bonds, depositary receipts, medium-term notes, short-term financing bills, ultra-short-term financing bills, asset securitisation, bank loans, etc., it shall disclose the annual financing form, amount, investment direction and other information, as well as information on climate change, ecological and environmental protection of the projects invested by the financing; (2) Where a bond-issuing enterprise raises funds by issuing stocks, bonds, depositary receipts, exchangeable bonds, medium-term notes, short-term financing bills, ultra-short-term financing bills, asset securitization, bank loans, etc., it shall disclose the annual financing form and amount , investment direction and other information, as well as information on climate change, ecological and environmental protection of the projects invested by financing."

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An aim to achieve a quantifiable outcome within a given time-frame, set by an institution such as a national government.

Policy instruments are techniques or tools used by governing authorities to promote certain policies in order to achieve predetermined goals. Put simply, instruments are how a government tries to achieve its goals, with this taxonomy being focused on national policy instruments.

Risk is the potential for adverse consequences resulting from the dynamic interplay between (climate-related) hazards, exposure, and vulnerability of affected human or ecological systems.

Groups  of people who are adversely affected by climate change or the response to it

A set of principles, processes, and practices that build economic and political power to shift from an extractive economy to a regenerative economy.

Renewable energy means all forms of energy produced from renewable sources in a sustainable manner.

Fossil fuel is a generic term for non-renewable energy sources such as coal, fossil gas, and oil (including crude oil, and petroleum products), that can be used for electricity and heat generation. Fossil fuels are hydrocarbons formed from pressurised and heated organic material buried over millions of years.

Molecules in the atmosphere that play a key role in the greenhouse effect by trapping heat radiating from Earth’s surface.

Area of the economy in which actors engage in identical or related activities.

In human systems, the process of adjustment to actual or expected climate change and its effects, in order to moderate harm, increase resilience or exploit beneficial opportunities. In natural systems, the process of adjustment to actual climate change and its effects; human intervention may facilitate adjustment to expected climate change and its effects.

The management and allocation of funds, assets and investments to meet various objectives

Any compulsory, unrequited payment to the government levied on corporations or individuals. This can be for environmental reasons, such as introducing a Carbon tax to set a price that emitters must pay for the greenhouse gases they emit.

This sector creates and distributes information and entertainment through television, radio, print, and digital platforms.

Financial support to help individuals manage the effects of unexpected events, securing their livelihoods and increasing the resilience of people and businesses to the changing climate. It’s especially vital in developing regions where everyday risks, climate-related weather extremes, or crop failures can push people into poverty. Without insurance, people may have to resort to selling assets or cutting consumption to cope with losses.

Either money or something of monetary value is transferred between two or more organisations, people or countries.

Conditions that enhance the feasibility of adaptation options. Enabling conditions include finance, technological innovation, strengthening policy instruments, institutional capacity, multi-level governance and changes in human behaviour and lifestyles.

Compulsory, required payments to the government that are levied more-or-less in proportion to the services provided. Fees and charges range from entrance fees to national parks, charges on land-based sewage discharge.

Activities of businesses and institutions that provide financial services and products to individuals and organisations.

A loan is a policy instrument where funds are provided to a borrower with the expectation of repaying the principal plus interest.

This sector provides communication services, software development, and IT solutions.

Administrative Measures for Legal (ESG) Disclosure of Enterprise Environmental Information

Policy instrument

Impacted group

Economic sector

Adaptation/resilience

Finance