Here are the China statutory updates for 2026.
Deadline 30 April 2026
Mandatory ESG Reporting Guidelines
China’s securities regulator has introduced mandatory ESG disclosure requirements for companies included in major stock indices, aligned with ISSB Sustainability Disclosure Standards. The first reports for the 2025 financial year must be submitted by 30 April 2026, marking the start of formal mandatory compliance.
Key Points:
- Applies to companies listed on specified major stock indices.
- ESG reports must cover governance, strategy, risk management, and metrics/targets, including climate-related disclosures.
- The first mandatory reporting deadline is 30 April 2026 for the 2025 reporting year.
- Companies must establish internal processes to collect, verify, and report ESG information in line with ISSB standards.
Source: China‑Briefing