Guidelines on Self-Regulation of Listed Companies - Sustainability Report (Trial) of the People's Republic of China

April 2024

The Shanghai, Shenzhen and Beijing Stock Exchange have recently issued their respective Guidelines on Self-Regulation of Listed Companies – Sustainability Report (Trial). The Guidelines will become effective from 1 May 2024, applying to annual periods ending on 31 December 2025. Early adoption for annual periods ending on 31 December 2024 is encouraged. 

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Yvonne Kam

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Amy Cai

Sustainability Lead Partner, PwC China

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Kanus Yue

Sustainability Disclosure & Consulting Lead Partner, PwC China

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Qing Ni

Chinese Mainland Asset and Wealth Management Industry Leader, PwC China

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