Introduction:
"World Investor Week" is a global event organized by International Securities Regulatory Commission (IOSCO), which aims to enhance the awareness of the importance of investor education and protection among all parties in the market, and demonstrate the good practices of securities regulatory agencies on investor education and protection by securities regulatory agencies around the world.
Huashang Fund has been actively responding to the call and launched a series of investor education protection activities based on protecting the legitimate rights and interests of investors, which has attracted widespread attention from the market. As the 2022 "World Investor Week" approaches, we continue to launch relevant investor education and publicity activities to popularize green finance and green investment concepts, hoping to help everyone improve their self-protection ability and enhance their awareness of rational investment, value investment and risk prevention.
Text:
regular report is a report submitted by a listed company to , a securities regulatory agency, and disclosed to the public that it reflects the financial status, operating conditions, capital changes and shareholders of a company during a certain period of , as well as the company's financial status, operating conditions, capital changes and shareholders, the use of funds raised and important matters of the company.
For investors, regular reports, especially annual reports, are a summary and analysis of listed companies' production and operation, financial status, investment development, governance, etc. during the entire reporting period. They are an important source for investors to obtain company information and an important basis for investment decisions. Because ordinary investors do not have information advantages in company research, shareholder meetings and other channels, by reading regular reports, investors can identify and obtain information that has a significant impact on making value judgments and investment decisions, which is conducive to capturing the information and clues contained in regular reports and thus making scientific and reasonable investments.
What content needs to be disclosed in environmental and social responsibility?
rules stipulate that environmental and social responsibility information should be disclosed in the annual report of listed companies.
Specific requirements include that companies or their major subsidiaries that belong to key pollutant discharge units announced by the environmental protection department shall disclose the following main environmental information in accordance with the provisions of laws, administrative regulations, departmental regulations and normative documents:
(1) pollutant discharge information. Including but not limited to the names of major pollutants and characteristic pollutants, emission methods, number and distribution of emission ports, emission concentration and total amount, emission exceeding the standard, pollutant emission standards implemented, and approved total emissions.
(2) Construction and operation of pollution prevention and control facilities.
(3) Environmental impact assessment of construction projects and other administrative licensing of environmental protection.
(4) Emergency plan for emergencies of environmental incidents.
(5) Environmental self-monitoring solution.
(6) The situation of administrative penalties for environmental problems during the reporting period.
(7) Other environmental information that should be disclosed.
Companies other than key pollutant discharge units shall disclose the situation of administrative penalties for environmental problems during the reporting period, and may disclose other environmental information in accordance with the above requirements. If other environmental information is not disclosed, the reasons shall be fully explained.
encourages companies to voluntarily disclose relevant information that is conducive to protecting the ecology, preventing and controlling pollution, and fulfilling environmental responsibilities. If third-party institutions such as environmental information verification agencies, forensic agencies, evaluation agencies, index companies have verification, appraisal, and evaluation of company environmental information, the company is encouraged to disclose relevant information.
encourages companies to voluntarily disclose the measures and effects taken to reduce their carbon emissions during the reporting period.
encourages companies to actively disclose their work in actively fulfilling their social responsibilities in light of the industry characteristics, including but not limited to: the company's purpose and concept of fulfilling social responsibilities, the protection of shareholders and creditors' rights and interests, the protection of employee rights, suppliers, customers and consumer rights and interests , environmental protection and sustainable development, public relations, social welfare, etc. If the company has disclosed the full text of social responsibility report , only the relevant query index is required.
encourages companies to actively disclose the specific situation of consolidating and expanding the results of poverty alleviation and rural revitalization during the reporting period.
Why should corporate environmental and social responsibility be disclosed?
Corporate Social Responsibility refers to the fact that while creating profits and bearing legal responsibilities to shareholders, enterprises must also assume responsibilities to employees, consumers, communities and the environment. That is, enterprises need to provide material products and services to the society, pay taxes in accordance with the law, safeguard consumers' legitimate rights and interests, and actively assume obligations to the natural environment and various stakeholders in society. At present, adhering to green development and promoting ecological civilization construction is an important part of China's modernization construction.
As social citizens, enterprises bear unshirkable responsibilities for the sustainable development of resources and the environment. Disclosure of corporate environmental and social responsibilities can help enterprises form a good image, bring some intangible and tangible benefits to enterprises, and win the recognition of society, government and employees; on the other hand, it can also form a good atmosphere in the market to actively assume social responsibilities and fulfill environmental protection obligations, so that the overall market can reduce the pollution caused to the environment by all links of production activities, reduce energy consumption, and save resources.
Content source: Shanghai Stock Exchange - "Understanding the Regular Reports of Listed Companies" Q&A Manual.
Risk warning: It does not mean any investment advice. The market is risky, and fund investment must be cautious.
