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SSE Guideline No. 14 / SZSE No. 17 / BSE sustainability reporting

Shanghai Stock Exchange Self-Regulatory Guideline No. 14 et al. (effective 1 May 2024) + Compilation Guides (Jan 2025, amended Jan 2026)

In forceApplies 2024-05-01Verified 2026-08-22

Scope

SSE 180 / STAR 50 / SZSE 100 / ChiNext constituents + dual-listed (A+H) companies; voluntary otherwise; BSE fully voluntary

Penalties

Exchange discipline: notices, public censure, trading-suspension risk

Last verified

2026-08-22

In plain language

What this law does

China's first mandatory listed-company Dictionary termSustainabilityThe capacity to maintain valued social, ecological and economic functions over time without depleting the foundations on which they depend or shifting unacceptable costs to others.Read the full definition regime: standalone reports across 21 topics with Dictionary termDouble materialityThe principle that a sustainability matter may be material because of an organisation's impacts on people or the environment, because it creates financial risks or opportunities for the organisation, or...Read the full definition (双重重要性), climate disclosures including Scope 1/2 (Art. 25), targets and reductions, and social topics from rural revitalisation to Dictionary termSupply chainupstream focus (services, transport/logistics excluded)Read the full definition security.

Formal requirements

What the law requires

Reviewed provisions grouped by practical purpose. Use the official text for the full legal context.

Who and what it covers

  1. Mandatory for SSE 180 / STAR 50 / dual-listed (A+H) index constituents from FY2025 reports (published 2026)

    SSE Self-Regulatory Guideline No. 14 / SZSE No. 17 / BSE — Sustainability Report Guidelines (effective 1 May 2024) · instrument-level citation

  2. others voluntary

    SSE Self-Regulatory Guideline No. 14 / SZSE No. 17 / BSE — Sustainability Report Guidelines (effective 1 May 2024) · instrument-level citation

Metrics and KPIs

  1. Climate articles — Art. 25: Scope 1 and Dictionary termScope 2 emissionsIndirect greenhouse-gas emissions from the generation of purchased or acquired electricity, steam, heating or cooling consumed by the reporting organisation.Read the full definition (Scope 3 encouraged); Art. 26: climate targets; Art. 27: emissions reductions; Art. 28: carbon credits/CCER trading.

    SSE Self-Regulatory Guideline No. 14 / SZSE No. 17 / BSE · instrument-level citation

  2. Pollutants (Art. 30) — total emissions and emission intensity by pollutant category; Art. 31: hazardous vs Dictionary termNon-hazardous wasteNon-hazardous waste is waste not classified as hazardous under the relevant rules, while still requiring appropriate handling, treatment or disposal.Read the full definition totals/intensity.

    SSE Self-Regulatory Guideline No. 14 / SZSE No. 17 / BSE · instrument-level citation

Dictionary

Key terms for this law

Terms with a retained, published connection to this legal source.