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Article

26 Aug 2022

Author:
上海浦东新区思盟企业社会责任促进中心(CCM)、商道纵横

《中国企业境外投资ESG信息披露指南》(2022)

《中国企业境外投资ESG信息披露指南》(2022)

2022年8月26日

2015年9月25日,联合国193个成员国在可持续发展峰会上提出目标到2030年前以综合方式彻底解决社会、经济和环境三个维度的发展问题,转向更可持续发展的道路。2021年11月13日,联合国第26届气候大会(COP26)闭幕上近200个国家达成《格拉斯哥气候公约》为达到 1.5摄氏度的巴黎目标,需要各国决定到2030年共同减排45%、到2050年总体为零的贡献。随着中国对外投资在全球外国直接投资中的影响力不断扩大,有关境外投资的环境、社会、合规等相关规定和政策指引也在持续更新与不断完善。

近年来,进行境外投资活动的企业越来越关注其投资和经营行为带来的环境和社会影响,开始主动梳理并披露其投资行为对自身、投资东道国、投资项目所在地的社区和环境的可持续发展的潜在影响,良好地识别与管理自身风险,助力推动可持续发展目标的达成。《中国企业境外投资ESG信息披露指南指南(2022)》依据相关法律法规、指引性文件、ESG标准以及国际倡议等内容,提出中国企业境外投资的ESG信息披露原则、内容以及披露渠道方面的建议与指引,为各行业在境外开展投资与经营活动的中企提供通识参考,帮助其规避和管理境外投资的环境与社会风险,更好的树立中企在国际上的负责任形象。

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