Prof. Tian Yihui, Associate Dean of the Faculty of Business (FOB), and Lai Enyi, a doctoral student in Business Administration, participated in the drafting and development of the “Guidelines for Information Disclosure in Environmental, Social and Governance of Enterprises” (T/CAS 868-2024). Prof. Tian led a research team comprised of scholars and researchers from over ten universities, businesses, and industry associations. This standard, developed through this collaborative effort and recently published by the China Association for Standardization (CAS) at the 2024 City Brand Forum, aims to provide a comprehensive framework for ESG information disclosure.
The standard outlines detailed requirements for ESG information disclosure from three perspectives: environment, society, and governance. It specifies the fundamental principles, disclosure content, procedures, and accountability oversight that companies should adhere to. The ESG information disclosure indicator system comprises three primary indicators, 13 secondary indicators, 43 tertiary indicators, and 129 quaternary indicators. The standard guides corporations to fulfill social responsibility, enhance their competitiveness, and promote sustainable development and practices.
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Source: Faculty of Business
