RuTingTing中国上市公司环境、社会责任及公司治理TheESGofChina’sListedCompanies中国证监会一直高度重视上市公司的社会责任和环境影响2002年颁布的《上市公司治理准则》第八十六条要求“上市公司应关注所在社区的福利、环境保护、公益事业等问题，重视公司的社会责任”，对上市公司环境和社会责任实践提出了原则性要求。之后中国证监会逐步提高了对上市公司环境、社会责任的认识，在实践中对已上市公司加强相关的信息披露要求，对拟上市公司强化信息披露责任和中介机构的核查责任，严格执行环境、社会责任相关的法律法规。ChinaSecuritiesRegulatoryCommission(CSRC)hasalwaysbeenhighlyvaluingthesocialresponsibilitiesandenvironmentalimpactoflistedcompanies.Article86oftheGuidingPrinciplesonGoverningListedCompanies(“GuidingPrinciples”)promulgatedin2002providesthat“alistedcompanyshallbeconcernedwiththewelfare,environmentalprotectionandpublicwelfareetc.,ofthecommunitywhereitislocated,andshallpayattentiontothecompany'ssocialresponsibilities”,whichsetsfundamentalrequirementstothepracticeoflistedcompanies’environmentalandsocialresponsibilities.CSRChasgraduallyimproveditscommitmentregardingtheenvironmentalandsocialresponsibilitiesoflistedcompaniesafterthat.Inpractice,CSRChasenhancedrequirementsforthedisclosureofrelevantinformationforlistedcompanies,strengthenedinformationdisclosureresponsibilitiesandagencies’verificationresponsibilitiesastocompaniesapplyingforlisting,andstrictlyenforcedlawsandregulationsrelatingtoenvironmentalandsocialresponsibilities.Inthefuture,theCSRCwillfurtherim---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---provethesocialresponsibilityinformationdisclosurerules一、提高上市公司社会责任2005年修订的《公司法》首次从法律层面明确提出公司应承担社会责任。证监会要求重大社会安全企业在年报的董事会报告中披露相关信息，鼓励其他上市公司披露社会责任报告。深交所要求“深证100指数”公司披露社会责任报告，上交所对“上证公司治理板块”公司、境内外同时上市公司及金融类公司提出强制披露要求。当前交易所鼓励上市公司在社会责任报告中披露每股社会贡献值并聘请第三方验证公司履行社会责任的情况，鼓励社会中介机构对上市公司社会责任履行情况进行评价、编制上市公司社会责任指数。利益相关者还可以从上市公司发布的《社会责任报告》中了解上市公司在保障职工权益、保护消费者权益、保障产品质量、保护自然环境、从事社会公益事业等方面所采取的措施。上市公司披露企业社会责任报告数量呈上涨趋势。今后证监会也将进一步完善社会责任信息披露规则。I.EnhanceListedCompanies’SocialResponsibilitiesTheCompanyLawofthePeople’sRepublicofChinawasrevisedin2005forthefirsttime,whichexplicitlyputforwardthatcompaniesshallundertakesocialresponsibilitiesfromlegalperspective.CSRCrequiresthatenterpriseswhichhavemajorimpactsonsocialsafetyshoulddiscloserelevantinformationintheboardofdirectors’reportsintheirannualreports,andencouragesotherlistedcompaniestodisclosesocialresponsibilityreports.ShenzhenStockExchangerequirescompanieswhosesharesareincludedintheShenzhen100indextodisclosesocialresponsibilityreports.ShanghaiStockExchangemakesmandatorydisclosurerequesttocompanieswhosesharesareincludedintheShanghaiStockExchangecorporategovernancesector,companieslistedindomesticandforeignstockmarketssimultaneouslyandfinancialcompanies.Currentlythestockexchangesencouragelistedcompaniestodisclosesocialcontributionvaluepershareandhirethird----本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---partytoverifythecompany’ssituationregardingcarryingou...