ESG Disclosure Guidelines for Overseas Investment of Chinese Enterprise (2022 Version)
On 25th September, 2015, 193 member states of the United Nations (UN) officially adopted 17 Sustainable Development Goals (SDGs) at the World Sustainable Development Summit (WSD), aiming to shift to a more sustainable development path by 2030 with a thorough resolution of social, economic and environmental development issues. In the 26th United Nations Climate Conference (COP26), nearly 200 countries agreed to maintaining the Paris Agreement target of limiting global warming to 1.5℃ and committed to collectively reducing emissions by 45% by 2030 and zero carbon emissions overall by 2050.
In recent years, enterprises engaged in overseas investment activities have become increasingly concerned regarding the environmental and social impacts of their investment and operations overseas. Based on relevant laws and regulations, guidance documents, ESG standards and international initiatives, etc. , this paper puts forward some suggestions and guidelines on the ESG Information Disclosure Principles, contents and disclosure channels of Chinese Enterprises' overseas investment, and provides a general reference for Chinese enterprises in various industries to carry out investment and business activities abroad, to help them manage the environmental and social risks of overseas investment, and establish a more responsible image of Chinese enterprises in the international arena.
