{"id":397950,"date":"2023-06-07T17:56:00","date_gmt":"2023-06-07T09:56:00","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=397950"},"modified":"2023-06-07T17:56:00","modified_gmt":"2023-06-07T09:56:00","slug":"corporate-esg-disclosure-guidelines","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/zh-hans\/corporate-esg-disclosure-guidelines\/","title":{"rendered":"\u300a\u4f01\u4e1aESG\u62ab\u9732\u6307\u5357\u300b\u5468\u5e74\u56de\u987e\u4e0e\u89e3\u8bfb"},"content":{"rendered":"<p class=\"PP_PP-Body-DropCap-Chi\" lang=\"en-US\" style=\"text-align: justify;\"><span class=\"_idGenDropcap-4\">E<\/span>SG\u662f\u4f01\u4e1a\u5728\u73af\u5883\u3001\u793e\u4f1a\u3001\u6cbb\u7406\u65b9\u9762\u7684\u56fd\u9645\u4e3b\u6d41\u8bc4\u4ef7\u7406\u5ff5\u3001\u6807\u51c6\u548c\u6846\u67b6\uff0c\u4e5f\u662f\u4f01\u4e1a\u8ffd\u6c42\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u5185\u5728\u8981\u6c42\u3002\u4e0eESG\u76f8\u5173\u8054\u7684\u62ab\u9732\u3001\u8bc4\u4ef7\u3001\u76d1\u7ba1\u3001\u6295\u8d44\u51b3\u7b56\u7b49\u591a\u4e2a\u65b9\u9762\u6784\u6210\u4e86ESG\u751f\u6001\u7cfb\u7edf\uff0c\u800c\u62ab\u9732\u6807\u51c6\u662f\u8be5\u751f\u6001\u7cfb\u7edf\u7684\u57fa\u7840\u3002<\/p>\n<p class=\"PP_PP-Body-DropCap-Chi ParaOverride-19\" lang=\"en-US\" style=\"text-align: justify;\">\u81ea\u4e0a\u4e16\u7eaa\u672b\uff0c\u591a\u4e2a\u56fd\u9645\u7ec4\u7ec7\u9646\u7eed\u53d1\u5e03ESG\u62ab\u9732\u6807\u51c6\uff0c\u76f8\u5173\u6807\u51c6\u4e5f\u88ab\u8d8a\u6765\u8d8a\u591a\u7684\u4f01\u4e1a\u5e94\u7528\u3002\u57fa\u4e8e\u66f4\u597d\u878d\u5165\u56fd\u9645\u7ecf\u6d4e\u3001\u53c2\u4e0e\u56fd\u9645\u6cbb\u7406\u89c4\u5219\u5236\u5b9a\u3001\u6269\u5927\u4e2d\u56fd\u8bdd\u8bed\u7a7a\u95f4\u7684\u76ee\u6807\uff0c\u5c3d\u5feb\u5236\u5b9a\u517c\u5177\u4e2d\u56fd\u7279\u8272\u548c\u56fd\u9645\u8303\u5f0f\u7684\u4f01\u4e1aESG\u62ab\u9732\u6807\u51c6\u5df2\u6210\u4e3a\u8feb\u5207\u9700\u8981\u3002<\/p>\n<p class=\"PP_PP-Body-Chi\" lang=\"en-US\" style=\"text-align: justify;\">\u5728\u6b64\u80cc\u666f\u4e0b\uff0c\u4e2d\u56fd\u4f01\u4e1a\u6539\u9769\u4e0e\u53d1\u5c55\u7814\u7a76\u4f1a\uff08\u4e0b\u79f0\u201c\u4e2d\u4f01\u7814\u201d\uff09\u4e8e2022\u5e744\u670816\u65e5\u6b63\u5f0f\u53d1\u5e03\u300a\u4f01\u4e1aESG\u62ab\u9732\u6307\u5357\u300b\u56e2\u4f53\u6807\u51c6\uff08\u4e0b\u79f0\u300a\u6307\u5357\u300b\uff09\u3002\u8fd9\u662f\u56fd\u5185\u9996\u90e8\u4f01\u4e1aESG\u4fe1\u606f\u62ab\u9732\u6807\u51c6\uff0c\u4e8e2022\u5e746\u67081\u65e5\u8d77\u5b9e\u65bd\u3002<\/p>\n<p class=\"PP_PP-Body-Chi\" lang=\"en-US\" style=\"text-align: justify;\">\u300a\u6307\u5357\u300b\u4ee5\u4e2d\u56fd\u76f8\u5173\u6cd5\u5f8b\u6cd5\u89c4\u548c\u6807\u51c6\u4e3a\u4f9d\u636e\uff0c\u7ed3\u5408\u56fd\u60c5\u548c\u4f01\u4e1a\u5b9e\u9645\uff0c\u4e3a\u4e0d\u540c\u884c\u4e1a\u3001\u89c4\u6a21\u3001\u7c7b\u578b\u7684\u4f01\u4e1a\u6784\u5efa\u4e86ESG\u62ab\u9732\u6307\u6807\u4f53\u7cfb\uff0c\u4e3a\u4e2d\u56fd\u4f01\u4e1a\u5f00\u5c55ESG\u62ab\u9732\u63d0\u4f9b\u4e86\u91cd\u8981\u53c2\u8003\u548c\u6307\u5f15\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u4e3b\u8981\u5185\u5bb9<\/strong><\/span><\/h2>\n<figure id=\"attachment_397916\" aria-describedby=\"caption-attachment-397916\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-397917\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2023\/06\/Li-Yipu-Han-Kun-Law-Offices.jpg\" alt=\"Li Yipu, Han Kun Law Offices\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-397916\" class=\"wp-caption-text\"><strong>\u674e\u4ea6\u749e<\/strong><br \/>\u5408\u4f19\u4eba<br \/>\u6c49\u5764\u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u7535\u8bdd: +86 10 8516 4128<br \/>\u7535\u5b50\u4fe1\u7bb1: yipu.li@hankunlaw.com<\/figcaption><\/figure>\n<p class=\"PP_PP-Body-No-Indent-Chi\" lang=\"en-US\" style=\"text-align: justify;\">\u300a\u6307\u5357\u300b\u6b63\u6587\u4e3b\u8981\u5185\u5bb9\u5305\u62ec\u62ab\u9732\u539f\u5219\u3001\u62ab\u9732\u6307\u6807\u4f53\u7cfb\u3001\u62ab\u9732\u8981\u6c42\u4e0e\u5e94\u7528\u3001\u8d23\u4efb\u4e0e\u76d1\u7763\u56db\u4e2a\u90e8\u5206\u3002\u5176\u4e2d\uff0c\u62ab\u9732\u539f\u5219\u8981\u6c42\u4f01\u4e1a\u7684ESG\u62ab\u9732\u5177\u6709\u5b9e\u8d28\u6027\u3001\u771f\u5b9e\u6027\u3001\u51c6\u786e\u6027\u3001\u5b8c\u6574\u6027\u548c\u4e00\u81f4\u6027\uff0c\u4ece\u800c\u4f7f\u5f97\u5229\u76ca\u76f8\u5173\u65b9\u5f97\u4ee5\u636e\u6b64\u505a\u51fa\u4ef7\u503c\u5224\u65ad\u548c\u51b3\u7b56\u3002\u62ab\u9732\u8981\u6c42\u4e0e\u5e94\u7528\u3001\u8d23\u4efb\u4e0e\u76d1\u7763\u90e8\u5206\u4e3b\u8981\u4e3a\u539f\u5219\u6027\u89c4\u5b9a\uff0c\u8981\u6c42\u4f01\u4e1a\u4ee5ESG\u62a5\u544a\u7684\u5f62\u5f0f\u8fdb\u884c\u5b9a\u671f\u62ab\u9732\uff0c\u5e76\u5bf9ESG\u62a5\u544a\u7684\u771f\u5b9e\u6027\u3001\u51c6\u786e\u6027\u548c\u5b8c\u6574\u6027\u8d1f\u8d23\uff0c\u63a5\u53d7\u7b2c\u4e09\u65b9\u5bf9\u62a5\u544a\u7684<br \/>\n\u76d1\u7763\u3002<\/p>\n<p class=\"PP_PP-Body-Chi\" lang=\"en-US\" style=\"text-align: justify;\">\u62ab\u9732\u6307\u6807\u4f53\u7cfb\u4e3a\u300a\u6307\u5357\u300b\u7684\u6838\u5fc3\u90e8\u5206\uff0c\u5206\u4e3a\u56db\u4e2a\u5c42\u7ea7\uff0c\u5305\u62ec\u4e09\u4e2a\u4e00\u7ea7\u6307\u6807\u300110\u4e2a\u4e8c\u7ea7\u6307\u6807\u300135\u4e2a\u4e09\u7ea7\u6307\u6807\u548c118\u4e2a\u56db\u7ea7\u6307\u6807\u3002\u5177\u4f53\u800c\u8a00\uff0c\u4e00\u7ea7\u6307\u6807\u662f\u57fa\u4e8e\u73af\u5883\u3001\u793e\u4f1a\u3001\u6cbb\u7406\u4e09\u4e2a\u7ef4\u5ea6\u63d0\u51fa\uff1b\u4e8c\u7ea7\u548c\u4e09\u7ea7\u6307\u6807\u662f\u57fa\u4e8eESG\u76f8\u5173\u7684\u7406\u8bba\u3001\u76f8\u5173\u6cd5\u5f8b\u6cd5\u89c4\u548c\u6807\u51c6\u68b3\u7406\u5f97\u51fa\uff1b\u56db\u7ea7\u6307\u6807\u662f\u9002\u914d\u4e09\u7ea7\u6307\u6807\u7684\u5177\u4f53\u6d4b\u91cf\u3001\u8bc4\u4f30\u65b9\u5f0f\u3002<\/p>\n<p class=\"PP_PP-Body-Chi\" lang=\"en-US\" style=\"text-align: justify;\">\u300a\u6307\u5357\u300b\u5728\u9644\u5f55\u4e2d\u4ee5\u8868\u683c\u7684\u5f62\u5f0f\uff0c\u5bf9\u56db\u7ea7\u6307\u6807\u53ca\u5176\u6027\u8d28\uff08\u5b9a\u6027\u548c\/\u6216\u5b9a\u91cf\uff09\u548c\u6307\u6807\u8bf4\u660e\u8fdb\u884c\u4e86\u9610\u8ff0\uff0c\u8fdb\u4e00\u6b65\u63d0\u5347\u4e86\u300a\u6307\u5357\u300b\u7684\u53ef\u64cd\u4f5c\u6027\u3002\u300a\u6307\u5357\u300b\u8bbe\u7f6e\u7684\u62ab\u9732\u6307\u6807\u4f53\u7cfb\u6846\u67b6\u8986\u76d6\u5168\u9762\uff0c\u6574\u5408\u4e86\u56fd\u5185\u5404\u9879ESG\u4fe1\u606f\u62ab\u9732\u4f53\u7cfb\u8981\u6c42\uff0c\u5e76\u4f53\u73b0\u4e86\u56fd\u9645\u4e3b\u6d41ESG\u8bc4\u7ea7\u673a\u6784\u7684\u5173\u6ce8\u8981\u70b9\uff0c\u57fa\u672c\u6db5\u76d6\u4e86\u4f01\u4e1aESG\u9886\u57df\u7684\u6240\u6709\u5b9e\u8d28\u6027\u8bae\u9898\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u5b9e\u65bd\u548c\u76f8\u5173\u8fdb\u5c55<\/strong><\/span><\/h2>\n<p class=\"PP_PP-Body-No-Indent-Chi\" lang=\"en-US\" style=\"text-align: justify;\">\u300a\u6307\u5357\u300b\u4f5c\u4e3a\u56e2\u4f53\u6807\u51c6\uff0c\u867d\u7136\u4e0d\u5177\u6709\u6cd5\u5f8b\u7ea6\u675f\u529b\uff0c\u4f46\u4e2d\u4f01\u7814\u4f5c\u4e3a\u56fd\u52a1\u9662\u56fd\u6709\u8d44\u4ea7\u76d1\u7763\u7ba1\u7406\u59d4\u5458\u4f1a\u4e3b\u7ba1\u7684\u793e\u56e2\u7ec4\u7ec7\uff0c\u56e2\u4f53\u4f1a\u5458\u8986\u76d6\u5168\u56fd\u5404\u884c\u4e1a\u548c\u533a\u57df\uff0c\u5176\u53d1\u5e03\u7684\u300a\u6307\u5357\u300b\u5177\u6709\u4e00\u5b9a\u7684\u5f71\u54cd\u529b\u3002<\/p>\n<figure id=\"attachment_397925\" aria-describedby=\"caption-attachment-397925\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-397926\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2023\/06\/Yue-Yi-Han-Kun-Law-Offices.jpg\" alt=\"Yue Yi, Han Kun Law Offices\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-397925\" class=\"wp-caption-text\"><strong>\u5cb3\u4eea<\/strong><br \/>\u5f8b\u5e08\u52a9\u7406<br \/>\u6c49\u5764\u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u7535\u8bdd: +86 10 8516 4185<br \/>\u7535\u5b50\u4fe1\u7bb1: yi.yue@hankunlaw.com<\/figcaption><\/figure>\n<p class=\"PP_PP-Body-Chi\" lang=\"en-US\" style=\"text-align: justify;\">\u300a\u6307\u5357\u300b\u4f5c\u4e3a\u56fd\u5185\u9996\u90e8\u7efc\u5408\u6027\u81ea\u613f\u62ab\u9732\u6807\u51c6\uff0c\u53ef\u5f25\u8865\u56fd\u5185ESG\u5168\u53e3\u5f84\u62ab\u9732\u6807\u51c6\u9886\u57df\u7684\u5236\u5ea6\u7a7a\u767d\uff0c\u5e76\u53ef\u4f5c\u4e3a\u4f01\u4e1a\u81ea\u6211\u8bc4\u4ef7\u548c\u7b2c\u4e09\u65b9\u8bc4\u4ef7\u7684\u5171\u540c\u53c2\u8003\u4f9d\u636e\u3002\u300a\u6307\u5357\u300b\u53d1\u5e03\u540e\uff0c\u4e2d\u4f01\u7814\u9646\u7eed\u53d1\u5e03\u4e86\u300a\u4f01\u4e1aESG\u8bc4\u4ef7\u4f53\u7cfb\u300b\u548c\u300a\u4f01\u4e1aESG\u62a5\u544a\u7f16\u5236\u6307\u5357\u300b\u3002\u4e09\u9879\u6807\u51c6\u76f8\u8f85\u76f8\u6210\uff0c\u5206\u522b\u89e3\u7b54\u4e86\u201c\u62ab\u9732\u4ec0\u4e48\u201d\u201c\u62ab\u9732\u5f97\u600e\u4e48\u6837\u201d\u201c\u62ab\u9732\u5185\u5bb9\u7684\u6807\u51c6\u5316\u5448\u73b0\u201d\u7b49\u95ee\u9898\uff0c\u5171\u540c\u6784\u6210\u4e86\u57fa\u7840\u6027\u7684ESG\u56e2\u4f53\u6807\u51c6\u3002<\/p>\n<p class=\"PP_PP-Body-Chi\" lang=\"en-US\" style=\"text-align: justify;\">\u76ee\u524d\uff0c\u4e2d\u5170\u73af\u4fdd\u3001\u534e\u5de5\u79d1\u6280\u7b49\u4e0a\u5e02\u516c\u53f8\u5df2\u53c2\u8003\u300a\u6307\u5357\u300b\u7f16\u5236\u5e76\u53d1\u5e03\u4e86\u5e74\u5ea6\u793e\u4f1a\u8d23\u4efb\u62a5\u544a\u6216ESG\u62a5\u544a\u3002<\/p>\n<p class=\"PP_PP-Body-Chi\" lang=\"en-US\" style=\"text-align: justify;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u867d\u7136\u300a\u6307\u5357\u300b\u5728\u5236\u5b9a\u65f6\u5df2\u7ecf\u4ee5\u56fd\u5bb6\u76f8\u5173\u6cd5\u5f8b\u6cd5\u89c4\u548c\u6807\u51c6\u4e3a\u4f9d\u636e\uff0c\u4f46\u968f\u7740\u65b0\u7684\u9002\u7528\u89c4\u5b9a\u6216\u6807\u51c6\u7684\u6301\u7eed\u51fa\u53f0\uff0c\u4f01\u4e1a\u5728\u4f9d\u7167\u300a\u6307\u5357\u300b\u7f16\u5236ESG\u62a5\u544a\u65f6\uff0c\u4ecd\u5e94\u5bc6\u5207\u5173\u6ce8\u6709\u5173\u8981\u6c42\u7684\u66f4\u65b0\u3002<\/p>\n<p class=\"PP_PP-Body-Chi\" lang=\"en-US\" style=\"text-align: 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