1、ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)1 ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)2 About the Guidelines Project team members:Anqi Yao,Sheng Zhang,Peiyuan Guo Research Institutions:CCM CSR Promotion Center(CCM),SynTao Suppor

2、t Institutions:Ford Foundation(US)Beijing Representative Office Acknowledgment:The Guideline was prepared with the help of Xinyue Chen,Xuechun Lv,Yisheng Liu,and Xinyi Xu.It was also supported technically by Professor Yi Guo from School of International Economics and Management,Beijing Technology an

3、d Business University,Associate Professor Li Li from Institute of International Economy,University of International Business and Economics,Mr.Shengping Shang,Director of the Strategy and Consulting Department,China International Contractors Association,Dr.Xiaohui Liang,Chief Researcher of the Social

4、 Responsibility Office,China National Textile and Apparel Council,Mr.Hongfu Zhang,Founding Partner of“the Odyssey”,Ms.Xuan Zhou,Deputy Secretary of Responsible Cobalt Initiative,Mr.Lifeng Fang,Chief Representative in China of Roundtable on Sustainable Palm Oil(RSPO),Mr.Daqing Luo,Party Secretary and

5、 Deputy Manager of Myanmar Wanbao Mining Copper Company Limited,Mr.Chuanbin Huang,Strategic Director of CCICD,Mr.Fei Li,Vice Director of CDP China Office,Ms.Hongxia Du,Senior Manager of the Green Finance Program,World Wildlife Fund(Switzerland)Beijing and ESG Disclosure Guidelines for Overseas Inves

6、tment of Chinses Enterprises(2022)3 other experts.The English translation of this Guideline was supported by Rao Fu.Terminology:Host countries:the subject of the countries receiving foreign direct investment Chinese enterprises:“Chinese Enterprises”in the Guidelines refer to legal entities registere

7、d in China and overseas enterprises wholly owned or controlled by these legal entities.Biodiversity:the sum of organisms,including the ecological complexes formed by organisms and its environment,the various ecological processes associated with the ecological complexes.Resilience:the ability of ente

8、rprises to cope with climate risks and recover from the negative impacts of climate change.Community development:the process by which community members come together to take collective action and develop solutions to common problems.ESG Disclosure Guidelines for Overseas Investment of Chinses Enterp

9、rises(2022)4 Content About the Guidelines.2 Content.4 Background.7 Purpose.14 Application.15 Principles of Information Disclosure.16 Principle 1:compliance with laws,regulations and international custom.16 Principle 2:following the sustainability trend.16 Principle 3:responding to stakeholders consi

10、deration.17 Principle 4:guarantee of high-quality disclosure.18 Principle 5:the inclusiveness of the disclosed information.20 Principle 6:analysis of industry-specific topics.20 Substantive Topics and Disclosures.21 E-Environment.22 ESG Disclosure Guidelines for Overseas Investment of Chinses Enterp

11、rises(2022)5 S-Social.30 G-Governance.37 Forms of Information Disclosure.43 6.1 Regular disclosure.43 6.2 Temporary disclosure.45 6.3 Staged disclosure.47 Appendix 1 Thematic Introduction and Case Study.49 Biodiversity.49 Environmental resilience.51 Community development.52 Appendix 2 Information Di

12、sclosure framework of the General Information.55（1）Sustainable Development Goals（SDGs）.55（2）Global Reporting Initiative（GRI）.56（3）Ten Principles of the UN Global Compact.57（4）Task Force on Climate-Related Financial Disclosure(TCFD).58 ESG Disclosure Guidelines for Overseas Investment of Chinses Ente

13、rprises(2022)6（5）IFC Performance Standard.59（6）Guidance on core indicators for entity reporting on the contribution towards implementation of the Sustainable Development Goals（GCI).60 Appendix 3 Checklist of Substantive Topics by Industry.61 Appendix 4 Disclosure Indicators Checklist.65 ESG Disclosu

14、re Guidelines for Overseas Investment of Chinses Enterprises(2022)7 Background 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

15、 path by 2030 with a thorough resolution of social,economic and environmental development issues.At the UN Development Summit in 2015,President Jinping Xi stated in an important speech that China would continue to uphold the principle of balancing ethics and benefits,putting ethics first,and working

16、 with other countries to achieve the post-2015 development agenda,as well as promote the the Belt and Road(B&R)construction.In March 2021,China incorporated carbon peaking and carbon neutrality into the overall layout of ecological civilization construction,proposed to promote common prosperity in h

17、igh-quality development,and hosted the 15th Conference of the Parties(COP15)of the United Nations Convention on Biological Diversity as the host,further participating in global governance and deepening its practices.The 26th United Nations Climate Conference(COP26)closed on November 13,2021,with the

18、 Glasgow Climate Pact,which was agreed upon by nearly 200 countries.Under the pact,maintaining the Paris Agreement target of limiting global warming to 1.5 requires countries to commit to collectively reducing ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)8 emissions

19、by 45%by 2030 and zero carbon emissions overall by 2050.As the worlds largest developing country,China has strengthened its independent contribution target,accelerated the construction of a 1+N policy system for carbon peaking and carbon neutrality,and actively explored a new model of low-carbon dev

20、elopment,making tangible contributions to promoting global climate governance and addressing climate change.During the COP26,Zhenhua Xie,Chinas Special Envoy for Climate Change Affairs,stated that China will continue to make unrelenting efforts to combat climate change as it faces the challenge of l

21、owering the peak and shortening the time required to reach the carbon peak.The influence of Chinese Outward Foreign Direct Investment(OFDI)globally has been increasing.Since the authoritative release of annual OFDI statistics by the Chinese authorities in 2003,China has ranked among the top three co

22、untries in terms of global OFDI flows for nine consecutive years,and its contribution to the world economy has become increasingly significant.From 2016 to 2021,the overall trend of non-financial direct investment by Chinese enterprises in 57 countries in the B&R project rises,and the proportion of

23、investment in the same period also increases year by year(Figure 1).ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)9 By industry,according to the Ministry of Commerce,Chinese OFDI in 2020 was concentrated in the public utilities,industrial sector,basic materials,and in

24、formation technology industries.Specifically,the production and supply of power/thermal/gas and water industries led the way with$9.75 billion in investment,merger and acquisition(M&A);manufacture had the highest number of projects at 152$billion,with the second largest amount of investment and M&A

25、at$6.97 billion;transport/storage and postal services were$3.31 billion,standing the third highest.In 2020,B&R investment was concentrated in public utilities and the industrial sector.Specifically,investment in manufacturing amounted to$7.68 billion,1 According to non-financial direct investment by

26、“Chinas Enterprises”in 57 countries along“Belt and Road”,Ministry of Commerce“Going Global”public services platform,2016-2021.http:/ direct investment(Unit:$billion)proportion of total for the same periodESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)10 accounting for

27、34.1%of the total;construction was$3.76 billion,accounting for 16.7%;electricity production and supply was$2.48 billion,accounting for 11%.By the type of enterprise,Chinese state-owned enterprises are mainly participating in projects in the“B&R”.The largest investor was the Power Construction Corpor

28、ation of China and the second largest investor was China Communications Construction.Asia had the highest number of Chinese OFDI enterprises,accounting for 58%of the total.North America and Europe came in the second and the third,with 13.5%and 10.4%,respectively2.With the ongoing promotion of B&R co

29、nstruction,Chinese small and medium-sized enterprises(SMEs)have new growth opportunities.In 2017,to strengthen the economic and technological cooperation and trade and investment between SMEs and countries along the B&R,and to support them to Going Global and Introduction Strategy,the Ministry of In

30、dustry and Information Technology and The Council for the Promotion of International Trade(CCPIT)has launched special actions to assist SMEs in conducting trade and investment in countries along the B&R route.As the scale of investment and financing expands,the environmental,social and compliance re

31、gulations and policy guidelines on overseas investment are constantly being updated and improved.2“Going Global”public services platform by Ministry of Commerce http:/ Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)11 The Chinese government,financial institutions,investors

32、 and enterprises are also tightening their requirements and paying more attention to information disclosure.In recent years,enterprises that invest overseas have become increasingly concerned about their investments and operations environmental and social impacts.As a result,they have begun to ident

33、ify and disclose the potential impact of their investment activities on themselves,host countries,and the project site,which could assist them in recognizing and managing their risks,thereby contributing to the achievement of the SDGs.Among some of the enterprises currently publishing country-specif

34、ic ESG reports3,the most important issue is social,accounting for 50%,followed by economic issues(34%)and 16%of environment-related issues.Specifically,the social issues most disclosed by enterprises are local development,local integration,community communication,and employee development;the most di

35、sclosed economic-related topics are production safety,sustainability,and operational compliance;the most disclosed environmental topics are environmental management,green operations,and ecological protection.The SDGs that are more frequently disclosed include SDG8(decent work and 3 Selected social r

36、esponsibility reports published by China Huadian Corporation(Cambodia),Power Construction Corporation of China(Power China)(Lao),Power China(Indonesia),Power China(Zambia),China National Petroleum Corporation(CNPC)(Myanmar),CNPC(Iraq)in recent years.ESG Disclosure Guidelines for Overseas Investment

37、of Chinses Enterprises(2022)12 economic growth),SDG9(industrial innovation and infrastructure),SDG10(reduced inequalities),SDG12(responsible consumption and production),and SDG6(clean water and sanitation).Premier Keqiang Li delivered the State Councils Government Work Report to the third session of

38、 the 13th National Peoples Congress.The report pointed out that B&R should be built with high quality.We should insist on joint discussions,joint construction and sharing,follow market principles and international rules,give enterprises a major role and cooperate in a mutually beneficial manner.To g

39、uide the healthy development of overseas investment,“green”and“sustainable”are important elements of high-quality development.Overall,the overseas investment outlook for Chinese enterprises is positive,but opportunities and challenges exist.While Chinese enterprises are facing opportunities for over

40、seas investment,they may also face a more complex,unfamiliar and vulnerable environment in their overseas operations than their domestic environment.In recent years,the epidemic caused by COVID-19 has had serious direct human and economic costs to global development,resulting in the risk of reversin

41、g years of progress in reducing poverty and inequality in countries around the world.In the meantime,the epidemic has also been weakening social cohesion and global cooperation.With the growing influence of Chinese overseas investment in global foreign direct investment and the ESG Disclosure Guidel

42、ines for Overseas Investment of Chinses Enterprises(2022)13 challenges of global cooperation,Chinese enterprises should more effectively manage the environmental and social risks involved in overseas.ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)14 Purpose In the cont

43、ext of deepening international cooperation and continuous promotion of global sustainability,overseas investment subjects involving complex climate,environmental,social,and corporate governance issues are under the attention and supervision of all sectors of society.Enterprises that invest internati

44、onally should identify and disclose the potential long-term impacts of their investment activities on themselves,the host countries,and the communities and environments in which they invest,as well as identify and manage their risks to contribute to the achievement of SDGs.The Guidelines provides re

45、commendations and advice on the principles,content and disclosure channels of ESG information disclosure for Chinese enterprises investing and operating abroad4 based on relevant laws and regulations,guidance documents,ESG standards and international initiatives.It also provides a general reference

46、for Chinese enterprises in various industries.4 Chinese enterprises in the Guidelines include legal entities registered in China for profit,as well as overseas enterprises wholly owned or controlled by these legal entities.ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022

47、)15 Application The Guidelines apply to Chinese enterprises that invest and operate overseas and provide general guidance on ESG information disclosure.The Guidelines may not cover all the ESG requirements and content that enterprises may face.On the basis of meeting the compulsory regulations,enter

48、prises are encouraged to disclose ESG information that concerns both domestic and international stakeholders,especially the stakeholders in host countries.Enterprises should be aware that there may be specific ESG compliance risks beyond the scope of the Guidelines due to their nature,industry,inves

49、tment projects,and the specific requirements of the host countries and regions.Meanwhile,enterprises should also be aware that the perception of attitudes,terms and ways of acting on ESG information disclosure may vary from countries,societies and individuals.Enterprises should identify their specif

50、ic stakeholders and communicate with them promptly to develop a more specialized and localized approach to ESG disclosure.ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)16 Principles of Information Disclosure Principle 1:compliance with laws,regulations and internation

51、al custom Enterprises should obey the laws and regulations of China,host countries and international principles，standards and customs.Principle 2:following the sustainability trend Enterprises should illustrate the relationship between the changing trends of the disclosure in their actions，activitie

52、s，data,and the mainstreaming global sustainability agenda.As a blueprint for global sustainability development,SDGs could measure the indicators of a win-win outcome of cooperation between Chinese enterprises and host countries.Enterprises could link the achievements of disclosure to their contribut

53、ions to promoting SDGs goals,particularly in promoting the SDGs achievement in host countries and regions where their projects are located in.ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)17 Principle 3:responding to stakeholders consideration Overseas investment of e

54、nterprises involves stakeholders from different social and cultural backgrounds.Therefore,the enterprises should define and disclose the composition of stakeholders in the countries or regions where their projects are located in,as well as the consideration and response to their expectations and int

55、erests.ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)18 Principle 4:guarantee of high-quality disclosure On an operational basis,enterprises should guarantee to comply with the“six characteristics”of disclosure that is:ImportanceEnterprises should reveal those topics

56、that are most important to their overseas investment business and the stakeholders.AccuracyThe information disclosure should be assured the accuracy and comprehensiveness of qualitative information and quantitative data,indicating the source of qualitative information and disclosure source of criter

57、ia,methods,assumptions,calculation tools,and conversion factors applied to quantitative data.Balance the Information disclosure should be an objective process,allowing readers to see the positive and negative trends of the achievements from year to year.Additionally,the specifics and length of the c

58、ontent should be proportional to the importance of the report.ComparabilityInformation disclosure is comparable.There are two types of comparability,horizontal and vertical.Horizontal comparable disclosers must adopt universal calculation methods and authoritative industry benchmarks to disclose inf

59、ormation.To achieve vertical comparability,it is necessary to use consistent statements and calculation methods within the enterprises and in different stages of information disclosure.This shows long-ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)19 term trends in cha

60、nge,goals completion,etc.If the calculation methods are different,an annotation should be made.Reliability The source of information disclosure should be traced,preferably by providing an third-party audit report.Clarity Information disclosure should be readable,avoid redundant information and techn

61、ical terms,and use common language and objective descriptions,to improve readability.If it is necessary to describe achievements,the description should be supported with quantitative stakeholders announcements and descriptions.ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(

62、2022)20 Principle 5:the inclusiveness of the disclosed information The enterprises should compile the disclosure documents in the official language of the host country or the local language of the region where the project is located.Also,the documents should be published on platforms that are easily

63、 accessible to stakeholders in the host country and project site,based on local communications,culture and common communication channels,so that the enterprises could disseminate the information widely in local communities.Principle 6:analysis of industry-specific topics Based on ESG topics in the G

64、uidelines,the enterprises should thoroughly analyze the key environmental and social risk issues in the industry and sector in which they invest,as well as the stakeholders involved.This is to identify ESG-related topics and industry-specific disclosures that are required by stakeholders and may not

65、 be included in the Guidelines.ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)21 Substantive Topics and Disclosures The selection of substantive topics5 is to identify which factors are important and which are not important for the sustainable development of enterprise

66、s.The selection provides the priority for ESG disclosure of enterprises,which is the basis for the high-quality disclosure through the report.The project group has summarized 19 substantive topics,36 issues and 99 disclosure indicators(including 65 qualitative indicators and 34 quantitative indicato

67、rs),for the reference of ESG disclosure of overseas investment by various enterprises.(Table 1,Figure 2)5 Substantiveness is non-literalness.It can be substituted by synonyms or other equivalent symbols without changing the meaning or content.Ausubel used it as one of two criteria for classifying me

68、aningful learning from mechanical learning.He argues that,in all meaningful learning,the material has to meet the substantiveness criterion.For ESG investment,substantiveness are the social and environmental topics that are important for business of enterprises and their stakeholders.ESG Disclosure

69、Guidelines for Overseas Investment of Chinses Enterprises(2022)22 E-Environment E01.Climate Change Key industries:Power/Thermal/Production and Supply of gas and water Manufacture Transportation/Storage and Postal Mining Information transmission/Software and IT services Agriculture/Forestry/Livestock

70、/Fishing Construction ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)23 E01-a.climate strategy and commitment E01-a.1.strategies of group/company for addressing climate change E01-a.2.a target of GHG emission E01-b.physical and potential impacts of climate risks and op

71、portunities on business,strategy and finance plan E01-b.1.the process of evaluating physical and potential impacts of climate risks and opportunities by enterprises on business,strategy and finance,and definition of terms and classification framework E01-b.2.how a process for assessing physical and

72、potential impacts of climate risks and opportunities is integrated into overall risk management E01-c.climate risks identification,assessment and management E01-c.1.the value chain for climate risks identification,assessment and management E01-c.2.assessment procedure for climate risks E01-c.3.asses

73、sment tools and method for climate methods E01-c.4.guidelines and targets used for assessing and managing climate risks and opportunities E01-c.5.stakeholders involved in climate risks assessment and management ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)24 E01-c.6.

74、frequency of climate risks assessment E01-d.GHG emission and reductions E01-d.1.disclose GHG emission and reductions by enterprise boundary,including Scope 1,2 firstly,and then Scope 3 E01-d.2.disclose GHG emission and reductions by investment projects or countries,including Scope 1,2 firstly,and th

75、en Scope 3 E02.Environmental protection and biodiversity Key industries:Power/Thermal/Production and Supply of gas and water Manufacture Transportation/Storage and Postal Mining Agriculture/Forestry/Livestock/Fishing E02-a.climate and biodiversity risks management E02-a.1.implementation of environme

76、ntal impact assessment E02-a.2.identification of biodiversity risks.E02-a.3.measures to reduce environmental and biodiversity risks E02-b.environmental governance ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)25 E02-b.1.impacts and measures of project construction and

77、 operation on local ecosystem services E02-b.2.impacts and measures of project construction and operation on local biology and natural resources E03.Water utilization Key industries:Power/Thermal/Production and Supply of gas and water Manufacture Mining Agriculture/Forestry/Livestock/Fishing E03-a.1

78、.water utilization efficiency in production and operation of enterprises,measures and technologies to improve the efficiency E03-a.2.water collection and consumption in the production and operation of enterprises E04.Energy consumption Key industries:Power/Thermal/Production and Supply of gas and wa

79、ter Manufacture Transportation/Storage and Postal ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)26 Mining Information transmission/Software and IT services Agriculture/Forestry/Livestock/Fishing Construction E04.a.1.measures and technologies to reduce energy consumpti

80、on at the origin in the production and operation of enterprises E04.a.2.measures and technologies related to improving energy efficiency in the production and operation of enterprises E04.a.3.energy consumption in the production and operation of enterprises E04.a.4.types and amount of clean energy i

81、n the production and operation of enterprises E04.a.5.energy efficiency improves performance E05.Raw material utilization Key industries:Manufacture Mining Agriculture/Forestry/Livestock/Fishing Construction E05.a.1.minimum standards of effectively using raw materials and how related ESG Disclosure

82、Guidelines for Overseas Investment of Chinses Enterprises(2022)27 standards are determined E05.a.2 amount and types of raw material E06.Pollutant discharge Key industries:Power/Thermal/Production and Supply of gas and water Manufacture Mining Agriculture/Forestry/Livestock/Fishing Construction E06.a

83、.1.pollutant generation,governance and discharge,including information on pollutant discharge,hazardous chemicals discharge,industrial solid waste and hazardous material generation,storage and utilization of self-monitoring E06.a.2.Policy and compliance for emissions,discharges to water and land,haz

84、ardous and non-hazardous waste generation,etc.E06.a.3.utilization of equipment and processes with high resource efficiency and low pollutant discharge,the application of technologies for integrated utilization of economical waste and the treatment of pollutants ESG Disclosure Guidelines for Overseas

85、 Investment of Chinses Enterprises(2022)28 E06.a.4.according to the declaration of registration in the national environmental protection authorities,if there is an over-standard emission,they will pay fees for the excessive emission and be responsible for treatment by law E07.Environmental Resilienc

86、e6 Key industries:Power/Thermal/Production and Supply of gas and water Transportation/Storage and Postal Mining Information transmission/Software and IT services Agriculture/Forestry/Livestock/Fishing Construction E07.a.1.ecosystem emergency information,including enterprises strategies for respondin

87、g to natural hazards,monitoring and warning mechanisms,emergency plans for ecological and environmental incidents,and emergency response system to severe pollution E08.Green operation Key industries:6 The explanation and cases for the topic according to appendix.ESG Disclosure Guidelines for Oversea

88、s Investment of Chinses Enterprises(2022)29 Information transmission/Software and IT services Manufacture Transportation/Storage and Postal Construction Mining Agriculture/Forestry/Livestock/Fishing Culture/Sports and Entertainment E08.a green office E08.a.1.green office measures E08.a.2.green offic

89、e performance E08.b green construction E08.b.1.clean technologies and measures used by green construction E08.b.2.green construction cases ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)30 S-Social S01.Equality and Compliance Employment Key industries:Culture/Sports an

90、d Entertainment Manufacture Transportation/Storage and Postal Construction Mining Agriculture/Forestry/Livestock/Fishing Information transmission/Software and IT services Wholesale and retail S01.a employees Composition S01.a.1.percentage of employees by gender/age/other indicators S01.a.2.percentag

91、e of members of the board of directors by gender/age/other indicators S01.a.3 basic salary and remuneration for male and female employees S01.b equal employment S01.b.1.the policy for recruitment and promotion,dismissal,work hours,holidays,opportunities,diversity,anti-discrimination,other treatment

92、ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)31 and benefits S02.Employee development Key industries:Information transmission/Software and IT services Manufacture Transportation/Storage and Postal Construction Power/Thermal/Production and Supply of gas and water S02.

93、a.1.policy and training to enhance employees knowledge and skills in performing their duties S02.b.1.training system for employees and career development S02.c.1.performance of creating opportunities and development for employees,including but not restricted to the percentage of employees trained,av

94、erage number of hours,etc.ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)32 S03.Occupational Health and Safety(OHS)Key industries:Manufacture Transportation/Storage and Postal Construction Mining Agriculture/Forestry/Livestock/Fishing Power/Thermal/Production and Suppl

95、y of gas and water Information transmission/Software and IT services Culture/Sports and Entertainment Wholesale and retail S03.a health and safety management S03.a.1.policy and compliance for the provision of a safe working environment and the protection of employees from occupational hazards S03.a.

96、2.system and measures of occupational health and safety management,and monitoring methods S03.a.3.laws,labels,certifications,systems,etc.under the occupational health and safety management system(OHSMS)are implemented S03.a.4.the range of employees,activities and workplaces covered by the ESG Disclo

97、sure Guidelines for Overseas Investment of Chinses Enterprises(2022)33 OHSMS and the reasons for those uncovered S03.a.5.the percentage of employees covered by OHSMS S03.a.6.aiding hours of mental health for employees S03.b work safety S03.b.1.the formulation and update of work safety management sys

98、tem and safety emergency management S03.b.2.design and safety of infrastructure and equipment S03.b.3.hazardous material management and safety S03.b.4.safety education and training for employees,safety input and performance S03.b.5.work safety incidents,employee casualty and lost working days due to

99、 occupational injuries S03.c community safety S03.c.1.risks management for disease infection in communities S03.c.2.security measures S03.c.3.percentage of security personnel who receive formal training in the organizations specific procedures and their application ESG Disclosure Guidelines for Over

100、seas Investment of Chinses Enterprises(2022)34 S04.Community development Key industries:Mining Agriculture/Forestry/Livestock/Fishing Wholesale and retail Manufacture Transportation/Storage and Postal Construction Power/Thermal/Production and Supply of gas and water Information transmission/Software

101、 and IT services S04.a community communication S04.a.1.understanding the communities demand through engagements and ensuring the community interests are considered in commercial activities Smunity communication and establishment and management of the engagement mechanism S04.a.3.acceptance of superv

102、ision and inspection by the government and authorities,and acceptance of supervision of the company by the public and media ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)35 S04.b promotion of local development S04.b.1.conducting pro bono activities in project sites an

103、d activity cases S04.b.2.the policy and measures to support volunteer activities S04.b.3.disclosure of employee localization policy and performance by the project or country of investment,including but not limited to the percentage of localized employment,the number of local jobs generated during re

104、porting,etc.S04.b.4.the performance of volunteer activities,including the number of volunteers,hours and the percentage of the employees participating in the activities S05.Land rights and native people Key industries:Power/Thermal/Production and Supply of gas and water Mining Agriculture/Forestry/L

105、ivestock/Fishing Manufacture Transportation/Storage and Postal Construction Wholesale and retail ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)36 S05.a land use S05.a.1.identifying the social risks of land purchase and use S05.a.2.consultations for owners and users of

106、 land to be purchased for investment projects(including informal land users,traditional owners and affected users and owners)S05.b compensation and resettlement Spensation measures and resettlement plan S05.b.2.system to guarantee the transparent and effective implementation of compensation and rese

107、ttlement plans,such as accountability systems,etc.S06.Cultural heritage Key industries:Mining Agriculture/Forestry/Livestock/Fishing Wholesale and retail Manufacture Transportation/Storage and Postal Construction ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)37 S06.a.

108、1.identifying the risks of the impact of the construction of investment projects on surrounding cultural and natural heritage S06.a.2.measures to avoid the potential impact on cultural and natural heritage G-Governance G01.Business ethics Key industries:Overall Gmercial compliance G01.a.1.policy and

109、 compliance on prevention of bribery,extortion,fraud and money laundering G01.a.2.policy on the prevention of bribery,extortion,fraud and money laundering G01.a.3.the number of public litigation cases against the organization or its employees corruption behavior during the reporting period and the o

110、utcome of the proceedings G01.a.4.enterprises compliance management system,training and regulation for employees ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)38 G01.a.5.the number and percentage of employees trained in compliance management G01.b.fair competition G01

111、.b.1.measures are taken by enterprises to Guarantee fair competition G02.Stakeholder engagement Key industries:Overall G02.a.1.identifying and responding to stakeholder claims G02.a.2.establishing and managing channels of communication with stakeholders and the conduct of activities G02.a.3.identifi

112、cation and management system for substantiveness topics,and guidelines for identifying important substantiveness topics G02.a.4.frequency,times or hours of communication with stakeholders G03.Sustainability strategy Key industries:Overall ESG Disclosure Guidelines for Overseas Investment of Chinses

113、Enterprises(2022)39 G03.a leadership G03.a.1.board oversight of ESG matters G03.a.2.economic,environmental and social convention or proposal made by an outside party that enterprises engage in,support or commit to G03.b ESG governance G03.b.1.strategic planning about ESG and its integration into bus

114、iness development strategies and day-to-day operations,including a review of progress in managing policies,strategies and related objectives.G03.b.2.ESG management,mechanisms and division of labor G03.b.3.ESG performance and the incorporation of ESG assessment into performance ESG Disclosure Guideli

115、nes for Overseas Investment of Chinses Enterprises(2022)40 G04.Industry development and supply chain management Key industries:Culture/Sports and Entertainment Wholesale and retail Information transmission/Software and IT services G04.a supply chain compliance G04.a.1.managing environmental and soci

116、al risks and policies for the supply chain G04.a.2.environmental and social risk management policies and requirements for suppliers,review,methodology and management mechanisms for the fulfillment of social responsibility by suppliers G04.a.3.number of suppliers who have conducted the environmental

117、and social assessment G04.a.4.ESG training times or hours for suppliers G04.b green supply chain G04.b.1.participation of enterprises in green supply chain and criteria G04.b.2.policy,measures and outcomes related to green packing,green transportation,circular economy development,etc.ESG Disclosure

118、Guidelines for Overseas Investment of Chinses Enterprises(2022)41 G04.b.3.upstream and downstream supply chain emission reductions for enterprises G04.b.4.upstream and downstream transportation emission reductions for enterprises G04.c intellectual property and innovation G04.c.1.policies and measur

119、es for enterprises in respecting and protecting intellectual property G04.c.2.number of patents obtained by enterprises G05.Responsibility for customer Key industries:Manufacture Transportation/Storage and Postal Construction Information transmission/Software and IT services Culture/Sports and Enter

120、tainment Power/Thermal/Production and Supply of gas and water Wholesale and retail G05.a quality of product G05.a.1.quality of product or service and safety management system ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)42 G05.a.2.responsible marketing and publicity

121、G05.a.3.number of incidents of violation of quality and safety regulations for product and service,and/or voluntary rules G05.b.customer privacy G05.b.1.number of complaints that violate customer privacy and are verified G05.b.2.number of verified incidents of leakage,theft or loss of data ESG Discl

122、osure Guidelines for Overseas Investment of Chinses Enterprises(2022)43 Forms of Information Disclosure 6.1 Regular disclosure Disclosures in the form of published reports are typically made on an annual basis,with the timing varying depending on the type of business and its needs.A-shares and HKEx-

123、listed companies in China usually disclose ESG-related information at the same time as or within 5 months after the release of their annual reports.Overseas listed companies are required to disclose information in accordance with the ESG disclosure guidelines of the local listing exchange or relevan

124、t authorities.Unlisted companies should publish their disclosure report for the previous fiscal year within six months of the end of the fiscal year.ESG disclosures could be made in a separate ESG report7 or combined with the annual report as a section of the annual report.With the growing popularit

125、y of integrated Reports(IR)that combine financial and ESG data among large global transnational corporations,some companies 7 The ESG report is an important tool to communicate with investors.Enterprises should comply with the requirement of the ESG report and focus on quantitative information discl

126、osure.The ESG report emphasises substantiveness and focuses on the ESG governance structure from the board of directors and senior management,disclosing environmental resources and pollutant management,climate change impacts,anti-corruption,data security and privacy protection,supply chain supervisi

127、on,equity incentives and executive compensation mechanisms,code of business conduct and other topics that affect the long-term development of the enterprise,carrying the full range of non-financial information about the enterprise from a capital markets perspective.ESG Disclosure Guidelines for Over

128、seas Investment of Chinses Enterprises(2022)44 are publishing ESG disclosures alongside their financial annual reports.In addition,some enterprises may respond to key ESG issues by producing specific reports,including but not limited to environmental reports,climate change reports,biodiversity repor

129、ts,human rights development reports,supply chain reports,employee equity development reports,gender issue reports,etc.These issue reports could refer to international codes,initiatives,compacts,disclosure guidelines,and stakeholder requirements of specific topics The usual disclosure report consists

130、 of both communication and performance reports.Enterprises will often choose one of the reports,or both of them,depending on their circumstances.Communication report Enterprises address the primary concerns of their stakeholders,including customers,employees,the media,the public and the government.I

131、nformation disclosure should present new developments and highlights and vivid stories and examples of enterprises on core issues through straightforward,concise and easy-to-understand ways of communication.The disclosure of the communication report could refer to the indicators of basic disclosure

132、in the appendix of the guidelines.ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)45 Performance report For financial investors,investment institutions,financial regulators,governments and other stakeholders,companies disclose their practices in responding to and implem

133、enting policy and regulatory requirements and their management thinking,initiatives,progress and outcomes of their key ESG performance,demonstrate their ESG achievements with quantitative information disclosure,and ensure the quality of reported data(Principle 3).The performance report could refer t

134、o the indicators of performance disclosure in the appendix of the guidelines.6.2 Temporary disclosure Some of the laws and regulators require companies to respond based on the disclosure requirements,and the timing,content and form of the release will be dependent on the laws,regulations and regulat

135、ors requirements.The Measures for the Administration of Legal Disclosure of Environmental Information by Enterprises necessitate legal disclosure of environmental information by the following enterprises.Key sewage departments；The enterprises that implement compulsory review for clean production Som

136、e listed companies and subsidiary ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)46 Some enterprises with the issuance of bonds Other enterprises as required by law and regulations.Disclosed information should include:（1）Basic information about the enterprises；（2）Envir

137、onmental management of enterprises；（3）Pollutant generation,governance and emission；（4）Carbon emission；（5）Information on ecological and environmental emergencies；（6）Information on ecological and environmental violations；（7）Legal disclosure of temporary environmental information for the year；（8）Other

138、environmental information required by laws and regulations On this basis,listed companies and issuance of bonds enterprises are also required to disclose the form,amount and investment,as well as information on the projects in which the financing is invested to address climate change and ecological

139、and environmental protection.In addition,listed enterprises should be aware that there are rules or guidelines on some stock exchanges that require them to make temporary information ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)47 disclosure.For example,The Guideline

140、s for Disclosure of Information by Listed Companies of the Shanghai Stock Exchange of China require listed companies to make temporary information disclosure in accordance with the requirements of relevant government departments,regulators,shareholders,etc.in the following circumstances:Major invest

141、ments involving new,modified or expanded construction projects with significant environmental impact；Investigated by environmental protection departments for environmental violations,or punished by major administrative or criminal departments,or decided by the relevant peoples government or governme

142、nt departments to impose a deadline for treatment or to suspend,relocate or close down production；The company is involved in significant litigation or its major assets are seized,frozen or pledged or mortgaged due to environmental issues；Companies listed by the State Environmental Protection Departm

143、ent as serious polluters 6.3 Staged disclosure Enterprises should make disclosures at different stages of specific overseas investment projects as a way to positively build communication with stakeholders and to respond to stakeholders needs for information transparency at different stages in time.E

144、SG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)48 Pre-project:Overview of the proposed investment project and scale of financing；Project environmental impact assessment report Mid-project:Pollution control facilities；Environmental protection measures；Solid waste managem

145、ent；Safety,security and emergency response；Communication system Post-project:Ecological conservation or restoration；a continuous public communication mechanism in the project operation ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)49 Appendix 1 Thematic Introduction a

146、nd Case Study Biodiversity Biodiversity is defined as the sum of the ecological complexes formed by organisms and their environments,as well as the various ecological processes,and is divided into three levels:genetic diversity,species diversity and ecosystem diversity.The diversity of genetic facto

147、rs and combinations in an organism that determines traits is referred to as genetic diversity.Species diversity is the expression of biodiversity in terms of species and is also the key to biodiversity.The diversity of habitats,biomes,and ecological processes within the biosphere is referred to as e

148、cosystem diversity8.At the UN Conference on Environment and Development in 1992,more than 150 countries signed the Convention on Biological Diversity(referred to as the Convention),which has been approved by 187 countries so far.The Convention recognizes that,for the first time,biodiversity conserva

149、tion is a common concern of humans and is part of the development.The Convention includes all ecosystems,species and genetic resources,linking traditional conservation 8 Biodiversity Concept and Meaning from Ministry of Ecology and Environment of the Peoples Republic of China https:/ ESG Disclosure

150、Guidelines for Overseas Investment of Chinses Enterprises(2022)50 with the economic goal of sustainable utilization of biological resources9.As the largest developing country in the world,China fulfills its obligations under the Convention,takes on international responsibilities in line with its nat

151、ional conditions and capabilities,and participates in global environmental governance.At the 15th Conference of the Parties to the Convention in Kunming,China committed to spearheading an RMB1.5 billion contribution to establishing the Kunming Biodiversity Fund,supporting biodiversity conservation i

152、n developing countries10.In June 2021,the Taskforce on Nature-related Finance Disclosure,TNFD,was established as a follow-up to TCFD to help enterprises make disclosures under the GRI304:Biodiversity Standard to describe their management strategies for achieving biodiversity when reporting on their

153、approach to biodiversity management.A disclosed biodiversity strategy of enterprises may include a combination of prevention,management and remediation regarding the damage to natural habitats caused by the activities of enterprises.Enterprises could incorporate biodiversity considerations into anal

154、ysis tools such as environmental impact assessments11.9 Protecting biodiversity is a responsibility we all share from UN https:/news.un.org/zh/story/2021/10/1092582 10 Xinhua News:the speech of Jinping Xi on the Leader Summit of the 15th Conference of the Parties to the Convention on Biological Dive

155、rsity http:/ 11 GRI304 standard ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)51 Environmental resilience In recent years,frequent extreme weather events have raised more concerns about resilience building under the topic of climate change.For climate change,Resilienc

156、e is a sum of abilities to address climate risks and to recover from the negative impacts.Climate risk is a global issue but its impact on different individuals or organizations varies from person to person.Therefore,there is different Resilience in varied subjects12.Climate Change 2022:Impacts,Adap

157、tation,and Vulnerability,published by the Intergovernmental Panel on Climate Change(IPCC).demonstrates that climate change is already harming nature and human society,and that the most vulnerable people and systems will suffer the most.At the present,all industries and regions are developing and imp

158、lementing adaptation plans all over the world.However,there are gaps in progress in the implementation.Thus,we should urgently take global action on climate resilience development to achieve climate resilience development through the combined efforts of government,civil society and private sectors13

159、.12 Center for climate and energy solution“What is Climate Resilience,and Why Does it Matter?”https:/www.c2es.org/document/what-is-climate-resilience-and-why-does-it-matter/13 Schipper,E.L.F.,A.Revi,B.L.Preston,E.R.Carr,S.H.Eriksen,L.R.Fernandez-Carril,B.Glavovic,N.J.M.Hilmi,D.Ley,R.Mukerji,M.S.Muyl

160、aert de Araujo,R.Perez,S.K.Rose,and P.K.Singh,2022:Climate Resilient Development Pathways.In:Climate Change 2022:Impacts,Adaptation,and Vulnerability.Contribution of Working Group II to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change H.-O.Prtner,D.C.Roberts,M.Tignor,E.S.

161、Poloczanska,K.Mintenbeck,A.Alegra,M.Craig,S.Langsdorf,S.Lschke,V.Mller,A.Okem,B.Rama(eds.).Cambridge University Press.In Press.ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)52 The Chinese government also recognizes the urgency of development for climate adaptation and

162、 climate resilience.The China Blue Book on Climate Change(2021),published in 2021,indicates that global warming is continuing and the risks of extreme weather and climate events are further increasing14.The National Adaptation Strategy for Climate Change,published in 2013,guides the overall planning

163、 of climate change adaptation policies and actions15.The International Finance Corporation Performance Standard for Environmental and Social Sustainability(referred to as the Performance Standard),published by the International Finance Corporation(IFC)defines the standard of conduct for recipients o

164、f financing.The Performance Standard requires recipients of financing to properly identify the potential risks and impacts of the project and to avoid,mitigate and manage them in a sustainable business.Community development The UN defines community development as“a process where community members co

165、me together to take collective action and generate solutions to common problems”.Community development as a term is widely studied and used in English-speaking countries and the community development approach 14 China Meteorological Administration:China Blue Book on Climate Change,(2021)is published

166、 and experts explain and analyse the Blue Book from climate systems http:/ 15 National Development and Reform Commission:Notice on the issue of the National Adaptation Strategy for Climate Change http:/ ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)53 is gradually gai

167、ning international munity development directly impacts the quality of life of the residents in a city.Developing the community includes projects like libraries,schools,and parks,and includes providing care and resources for the elderly,homeless,and at-risk youth16.Internationally,for investors to ma

168、ke wise business decisions,information and references are provided to invest in socially responsible business projects and enterprises are required to disclose their overall strategy and substantiveness sustainability topics in their sustainability reports17.Enterprises could disclose under GRI413:L

169、ocal Communities and report their approach to management for local communities.To date,61 countries and regions have referred to GRI in their company listing requirements or ESG reporting guidelines.Other standards,such as IFC the Performance Standard,also provide widely accepted examples of best pr

170、actices for organizations to assess,engage and address community-related issues(refer to IFC PS1-Assessment and Management of Environmental and Social Risks and Impacts and PS4 Community Health and Safety).Chinas outbound contracting industry has grown steadily since the Belt and Road initiative was

171、 proposed,and a large number of infrastructure projects 16 COMMUNITY DEVELOPMENT:WHAT IT IS,ITS IMPORTANCE,AND HOW TO CONTRIBUTE IN YOUR CITY https:/ CASS-CSR 4.0 and GRI the sustainability reports standard associated documents https:/www.globalreporting.org/media/5lbfbghy/linking-the-gri-standards-

172、and-cass-csr-40-chinese.pdf ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)54 have been completed.For more information on how Chinas enterprises solve communication barriers with overseas communities caused by cultural differences,etc.,please refer to the Community Com

173、munication Guideline for Chinas Enterprises Investing Overseas and the Community Communication Handbook for Chinas Outbound Contracting Industry(2021)published by SynTao in collaboration with other institutions.ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)55 Appendix

174、 2 Information Disclosure Framework of the General Information Enterprises should refer to the common international reporting framework when making ESG disclosures.If the enterprise is already listed on an exchange,it should also refer to the relevant ESG reporting guidelines or guidance for listed

175、companies,local guidelines or standards,and industry-specific guidelines or standards,which aim to maximize the use of the common international statements,avoid misinterpretation due to regional differentiation and gain more stakeholders acceptance.In addition,listed enterprises are required to appl

176、y disclosure requirements or guidance issued by their stock exchange institutions.In the case of multiple ESG disclosure reporting references,enterprises should refer to these references for“best applicability”purposes.Here are some sustainability guidelines,standards,conventions,goals,etc.that are

177、commonly used internationally for reference.（1）Sustainable Development Goals（SDGs）Published date:2015 Publisher:United Nations Introduction:Sustainable Development Goals(SDGs)is a blueprint for a ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)56 better and sustainable

178、future for all of us,with 17 broad goals and 169 secondary goals that address a wide range of global challenges(including poverty,inequality,climate,environmental degradation,prosperity,peace and justice),with targets and recommendations for solutions.Enterprises could develop corresponding action o

179、bjectives,strategies and measures based on SDGs,and make disclosure regularly in a targeted manner.（2）Global Reporting Initiative（GRI）Published date:2016年 Publisher:Global Reporting Initiative（GRI）Introduction:Global Reporting Initiative(GRI)standards includeGRI 101 Fundamental Principles and Report

180、ing Procedures ,GRI 102 General Disclosures,GRI 103 Permanent Topics Management Disclosure,GRI 200 Economic Topics Disclosure,GRI 300 Environmental Topics disclosure与GRI 400 Social Topics Disclosure,etc.Enterprises could refer to the standard to understand and report on their economic,environmental

181、and personal impacts in a comparable and credible manner,thereby increasing the transparency of their contribution to sustainability.GRI updated its standards in October 2021,mainly from“General Standards”and“Topics Specific Standards”to“General Standards”,“Industry Standards”and“Topics Standards”,w

182、hich established a single ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)57 way to report disclosures by GRI standards and merged the“core”or“complete”options,etc.New GRI Standards will officially be in effect on 1st January 2023 and enterprises are encouraged to adopt

183、 them as early as possible.（3）Ten Principles of the UN Global Compact Published date:1999 Publisher:United Nations Global Compact(UNGC)Introduction:United Nations Global Compact(UNGC)is a part of the Secretariat of the United Nations and is the largest international organization advancing enterprise

184、s social responsibility and sustainability in the world,with over 10,000 members and over 3,000 other stakeholder members from 170 countries.The members commit to the Ten Principles of the UN Global Compact,based on UN conventions and covering human rights,labor standards,environmental and anti-corr

185、uption,and report annually on their progress.UNGC aims to mobilize sustainability enterprises and stakeholders worldwide to create a better world.UNGC believes that through sustainability,the businesses could take responsibility for achieving a better world.Under the principles-based guidance framew

186、ork provided by UNGC,enterprises could integrate the Ten Principles of the UN Global Compact on human rights,labor,environment and anti-corruption into their business strategies and operations to ensure that they operate responsibly,with a focus on ESG Disclosure Guidelines for Overseas Investment o

187、f Chinses Enterprises(2022)58 collaboration and innovation,and take strategic action to advance broader social objectives.The framework of UNGC promotes enterprises to find best practice cases,integrate resources and organize activities and help enterprises to transform and operate responsibly and i

188、n line with their social commitments,to develop innovative solutions to address poverty and inequality,and contribute to education,health and peace.（4）Task Force on Climate-Related Financial Disclosure(TCFD)Published date:2017 Publisher:G20 Financial Stability Board(FSB)Introduction:Task Force on Cl

189、imate-Related Financial Disclosure(TCFD)helps investors,lenders and insurers to make better financial decisions by setting up a uniform climate-change-related disclosure framework to assess the risks and opportunities.Since its publication,the climate change disclosure framework proposed by TCFD has

190、 gained widespread support.Currently,over 374 financial companies,270 non-financial companies and other 114 organizations have already supported the TCFDs proposal.Meanwhile,hundreds of investors with more than$34 trillion in assets under management are requiring enterprises to make climate change-r

191、elated disclosures in line with the TCFDs proposal.HKEX has also encouraged listed companies in its latest ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)59 release to start reporting as soon as possible in line with the TCFDs proposal.To enhance market and social unde

192、rstanding of the potential financial impacts of climate change and to meet the needs of creditors,investors etc.for climate-related decision-making and risks disclosure,TCFD has published the Climate Change-Related Financial Disclosure Guidelines to provide a common framework.The guidelines help ide

193、ntify climate change risks from both physical and transformational risk perspectives,while analyzing the financial impact of climate change risks and opportunities of both revenues and expenses,assets and liabilities.Enterprises could make rational assessments of climate change-related risks and opp

194、ortunities concerning TCFDs climate-related disclosure framework to make sensible financial decisions.Under the TCFD disclosure framework,enterprises are required to disclose:the governance of climate-related risks and opportunities,the actual and potential impacts of climate-related risks and oppor

195、tunities on business,strategy and financial plan,approaches to identifying,assessing and managing climate-related risks,and the indicators and targets used in managing climate-related risks and opportunities.（5）IFC Performance Standard Published date:2012 Publisher:International Finance Corporation（

196、IFC）ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)60 Introduction:The Sustainability Framework of the International Finance Corporation(IFC)details the companys commitment to a sustainability path and is an integral part of corporate risk management.The sustainability

197、 framework includes the IFC Performance Standard for Environmental and Social Sustainability and the IFC Information Utilization Policy.The Performance Standard for Environmental and Social Sustainability describes the IFCs commitments,roles and responsibilities for environmental and social sustaina

198、bility.the IFC Information Utilization Policy reflects the companys commitment to operational transparency and good governance,and outlines the companys disclosure obligations about investment and advisory services.Enterprises could be guided by the IFC sustainability framework to identify risks and

199、 impacts so that they could be avoided,mitigated,and managed sustainably,including the enterprises communication with stakeholders in project activities and the obligation to disclose information.Enhancing business development opportunities by strengthening the management of environmental and social

200、 risks and impacts.（6）Guidance on core indicators for entity reporting on the contribution towards implementation of the Sustainable Development Goals（GCI)Published date:2020 ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)61 Publisher:United Nations Conference on Trade

201、 and Development（UNCTAD）Introduction:Guidance on core indicators for entity reporting on the contribution towards implementation of the Sustainable Development Goals(GCI)is an operational guide published by the United Nations Conference on Trade and Development(UNCTAD)to provide a reference for comp

202、anies on the SDGs and help them to disclose information on the SDGs.The objective of the GCI is to provide practical information on how these indicators can be measured in a common way and meets the needs of countries to monitor the achievement of the SDGs.GCI is expected to promote capacity buildin

203、g of member countries in SDGs reporting at national and enterprise levels.Enterprises could self-assess and refine their contribution to the implementation of the SDGs and report on the SDGs regarding GCI.The GCI guidelines guide enterprises in establishing baseline data on sustainability issues in

204、a consistent and comparable manner and address the common needs of the many different stakeholders in the SDG agenda.ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)62 Appendix 3 Checklist of Substantive Topics by Industry E S G Industry types Climate change Environment

205、al protection and Water utilization Energy consumption Raw material utilization Pollutant discharge Environmental resilience Green operation Equality and compliance Employee development Occupational Health and Safety Community development Land rights and native people Cultural heritage Business ethi

206、cs Stakeholder engagement Sustainability strategy Industry development and supply Responsibility for customer Power/Thermal/Production and Supply of gas and water ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)63 E S G Manufacture Transportation/Storage and Postal Mini

207、ng Information transmission/Software and IT services Scientific research and technology services Agriculture/Forestry/Livestock/Fishing ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)64 E S G Wholesale and retail Education Resident services/repair and other services Cu

208、lture/Sports and Entertainment ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)65 Appendix 4 Disclosure Indicators Checklist Qualitative Quantitative Substantiveness topics Disclosures Indicators Qualitative/Quantitative Disclosure types E01.Climate change E01.a.climate

209、 strategy and commitment E01.a.1.strategies of group/company for addressing climate change Qualitative Basic E01.a.2.a target of GHG emission Quantitative PerformanESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)66 ce E01.b.physical and potential impacts of climate risk

210、s and opportunities on business,strategy and finance plan E01.b.1.the process of evaluating physical and potential impacts of climate risks and opportunities by enterprises on business,strategy and finance,and definition of terms and classification framework Qualitative Basic E01.b.2.how a process f

211、or assessing physical and potential impacts of climate risks and opportunities is integrated into overall risk management.Qualitative Basic E01.c.climate risks identification,assessment and management E01.c.1.the value chain for climate risks identification,assessment and management Qualitative Basi

212、c E01.c.2.assessment procedure for climate risks Qualitative Basic E01.c.3.assessment tools and method for climate methods Qualitative PerformanESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)67 ce E01.c.4.guidelines and targets used for assessing and managing climate r

213、isks and opportunities Qualitative Performance E01.c.5.stakeholders involved in climate risks assessment and management Qualitative Performance E01.c.6.frequency of climate risks assessment Quantitative Performance E01.d.GHG emission and reductions E01.d.1.disclose GHG emission and reductions by ent

214、erprise boundary,including Scope 1,2 firstly,and then Scope 3.Quantitative Performance E01.d.2.disclose GHG emission and reductions by investment projects or countries,including Scope 1,2 firstly,and then Scope 3 Quantitative Performance ESG Disclosure Guidelines for Overseas Investment of Chinses E

215、nterprises(2022)68 Substantiveness topics Disclosures Indicators Qualitative/Quantitative Disclosure types E02.Environmental protection and biodiversity E02.a.climate and biodiversity risks management E02.a.1.implementation of environmental impact assessment Qualitative Basic E02.a.2.identification

216、of biodiversity risks.Qualitative Basic E02.a.3.measures to reduce environmental and biodiversity risks Qualitative Basic E02.b.environmental governance E02.b.1.impacts and measures of project construction and operation on local ecosystem services Qualitative Basic E02.b.2.impacts and measures of pr

217、oject construction and operation on local biology and natural resources Qualitative Performance E03.Water E03.a.1.water utilization efficiency in production and Qualitative PerformanESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)69 utilization operation of enterprises,

218、measures and technologies to improve the efficiency ce E03.a.2.water collection and consumption in the production and operation of enterprises Quantitative Performance E04.Energy consumption E04.a.1.measures and technologies to reduce energy consumption at the origin in the production and operation

219、of enterprises Qualitative Basic E04.a.2.measures and technologies related to improving energy efficiency in the production and operation of enterprises Qualitative Basic E04.a.3.energy consumption in the production and operation of enterprises Quantitative Performance ESG Disclosure Guidelines for

220、Overseas Investment of Chinses Enterprises(2022)70 E04.a.4.types and amount of clean energy in the production and operation of enterprises Quantitative Performance E04.a.5.energy efficiency improves performance Quantitative Performance E05.Raw material utilization E05.a.1.minimum standards of effect

221、ively using raw materials and how related standards are determined.Qualitative Performance E05.a.2.amount and types of raw material Quantitative Performance E06.Pollutant discharge E06.a.1.pollutant generation,governance and discharge,including information on pollutant discharge,hazardous chemicals

222、discharge,industrial solid waste and hazardous material generation,storage and utilization of self-Quantitative Performance ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)71 monitoring E06.a.2.Policy and compliance for emissions,discharges to water and land,hazardous a

223、nd non-hazardous waste generation,etc.Qualitative Performance E06.a.3.utilization of equipment and processes with high resource efficiency and low pollutant discharge,the application of technologies for integrated utilization of economical waste and the treatment of pollutants Qualitative Performanc

224、e E06.a.4.according to the declaration of registration in the national environmental protection authorities,if there is an over-standard emission,they will pay fees for the excessive emission and be responsible for treatment by law Qualitative Performance ESG Disclosure Guidelines for Overseas Inves

225、tment of Chinses Enterprises(2022)72 Substantiveness topics Disclosures Indicators Qualitative/Quantitative Disclosure types E07.Environmental Resilience E07.a.1.ecosystem emergency information,including enterprises strategies for responding naturalhazards,monitoring and warning mechanisms,emergency

226、 plans for ecological and environmental incidents,and emergency response system to severe pollution Qualitative Performance E08.Green operation E08.a.green office E08.a.1.green office measures Qualitative Basic E08.a.2.green office performance Quantitative Performance E08.b.green construction E08.b.

227、1.clean technologies and measures used by green construction Qualitative Basic ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)73 E08.b.2.green construction cases Qualitative Basic S01.Equality and Compliance Employment S01.a.employees Composition S01.a.1.percentage of

228、employees by gender/age/other indicators Quantitative Basic S01.a.2.percentage of members of the board of directors by gender/age/other indicators Quantitative Basic S01.a.3.basic salary and remuneration for male and female employees Quantitative Performance S01.b.equal employment S01.b.1.the policy

229、 for recruitment and promotion,dismissal,work hours,holidays,opportunities,diversity,anti-discrimination,other treatment and benefits Qualitative Basic S02.Employee S02.a.1.policy and training to enhance employees Qualitative Basic ESG Disclosure Guidelines for Overseas Investment of Chinses Enterpr

230、ises(2022)74 development knowledge and skills in performing their duties S02.b.1.training system for employees and career development Qualitative Basic S02.c.1.performance of annual training and creating opportunities and development for employees,including but not restricted to the percentage of em

231、ployees trained,average number of hours,etc.Quantitative Performance ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)75 Substantiveness topics Disclosures Indicators Qualitative/Quantitative Disclosure types S03.Occupational Health and Safety(OHS)S03.a.health and safety

232、 management S03.a.1.policy and compliance for the provision of a safe working environment and the protection of employees from occupational hazards Qualitative Basic S03.a.2.system and measures of occupational health and safety management,and monitoring methods Qualitative Basic S03.a.3.laws,labels,

233、certifications,systems,etc.under the occupational health and safety management system(OHSMS)areimplemented Qualitative Basic S03.a.4.the range of employees,activities and workplaces covered by the OHSMS and the reasons for those uncovered Qualitative Basic ESG Disclosure Guidelines for Overseas Inve

234、stment of Chinses Enterprises(2022)76 S03.a.5.the percentage of employees covered by OHSMS Quantitative Performance S03.a.6.aiding hours of mental health for employees Quantitative Performance S03.b.work safety S03.b.1.the formulation and update of work safety management system and safety emergency

235、management Qualitative Basic S03.b.2.design and safety of infrastructure and equipment Qualitative Basic S03.b.3.hazardous material management and safety Qualitative Basic S03.b.4.safety education and training for employees,safety input and performance Quantitative Performance S03.b.5.work safety in

236、cidents,employee casualty and lost working days due to occupational injuries Quantitative Basic ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)77 Smunity safety S03.c.1.risks management for disease infection in communities Qualitative Basic S03.c.2.security measures Qu

237、alitative Basic S03.c.3.percentage of security personnel who receive formal training in the organizations specific procedures and their application Quantitative Performance ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)78 Substantiveness topics Disclosures Indicators

238、Qualitative/Quantitative Disclosure types S04.Community development Smunity communication S04.a.1.understanding communities demand through engagements and ensuring the community interests are considered in commercial activities Qualitative Basic Smunity communication and establishment and management

239、 of the engagement system Qualitative Basic S04.a.3.acceptance of supervision and inspection by government departments and regulatory authorities,and acceptance of supervision of the company by the public and media Qualitative Basic S04.b.promotion of S04.b.1.conducting pro bono activities in projec

240、t sites and Qualitative Basic ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)79 local development activity cases S04.b.2.the policy and measures to support volunteer activities Qualitative Basic S04.b.3.disclosure of employee localization policy and performance by the

241、project or country of investment,including but not limited to the percentage of localized employment,the number of local jobs generated during reporting,etc.Quantitative Performance S04.b.4.the performance of volunteer activities,including the number of volunteers,hours and the percentage of the emp

242、loyees participating in the activities Quantitative Performance S05.Land rights S05.a.land use S05.a.1.identifying the social risks of land purchase and use Qualitative Basic ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)80 and native people S05.a.2.consultations for

243、owners and users of land to be purchased for investment projects(including informal land users,traditional owners and affected users and owners)Qualitative Basic Spensation and resettlement Spensation measures and resettlement plan Qualitative Basic S05.b.2.system to guarantee the transparent and ef

244、fective implementation of compensation and resettlement plans,such as accountability systems,etc.Qualitative Performance S06.Cultural heritage S06.a.1.identifying the risks of the impact of the construction of investment projects on surrounding cultural and natural heritage Qualitative Basic S06.a.2

245、.measures to avoid the potential impact on cultural and natural heritage Qualitative Basic ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)81 Substantiveness topics Disclosures Indicators Qualitative/Quantitative Disclosure types G01.Business ethics Gmercial compliance

246、G01.a.1.policy and compliance on prevention of bribery,extortion,fraud and money laundering Qualitative Basic G01.a.2.policy on the prevention of bribery,extortion,fraud and money laundering Qualitative Basic G01.a.3.the number of public litigation cases against the organization or its employees for

247、 corruption during the reporting period and the outcome of the proceedings Quantitative Performance G01.a.4.enterprises compliance management system,training and regulation for employees Quantitative Basic G01.a.5.the number and percentage of employees trained in compliance Quantitative Performance

248、ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)82 management G01.b.fair competition G01.b.1.measures are taken by enterprises to Guarantee fair competition Qualitative Basic G02.Stakeholder engagement G02.a.1.identifying and responding to stakeholder claims Qualitative

249、 Basic G02.a.2.establishing and managing channels of communication with stakeholders and the conduct of activities Qualitative Basic G02.a.3.identification and management system for substantiveness topics,and guidelines for identifying important substantiveness topics Qualitative Basic G02.a.4.frequ

250、ency,times or hours of communication with stakeholders Quantitative Performance G03.Sustainability G03.a.leadership G03.a.1.board oversight of ESG matters Qualitative Basic G03.a.2.economic,environmental and social Qualitative Performance ESG Disclosure Guidelines for Overseas Investment of Chinses

251、Enterprises(2022)83 strategy convention or proposal made by an outside party that enterprises engage in,support or commit to G03.b.ESG governance G03.b.1.strategic planning about ESG and its integration into business development strategies and day-to-day operations,including a review of progress in

252、managing policies,strategies and related objectives Qualitative Basic G03.b.2.ESG management,mechanisms and division of labor Qualitative Basic G03.b.3.ESG performance and the incorporation of ESG assessment into performance Qualitative Performance ESG Disclosure Guidelines for Overseas Investment o

253、f Chinses Enterprises(2022)84 Substantiveness topics Disclosures Indicators Qualitative/Quantitative Disclosure types G04.Industry development and supply chain management G04.a.supply chain compliance G04.a.1.managing environmental and social risks and policies for the supply chain Qualitative Basic

254、 G04.a.2.environmental and social risk management policies and requirements for suppliers,review,methodology and management mechanisms for the fulfillment of social responsibility by suppliers Qualitative Basic G04.a.3.number of suppliers who have conducted the environmental and social assessment Qu

255、antitative Performance ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)85 G04.a.4.ESG training times or hours for suppliers Quantitative Performance G04.b.green supply chain G04.b.1.participation of enterprises in green supply chain and criteria Qualitative Basic G04.b.

256、2.policy,measures and outcomes related to green packing,green transportation,circular economy development,etc.Qualitative Basic G04.b.3.upstream and downstream supply chain emission reductions for enterprises Quantitative Performance G04.b.4.upstream and downstream Quantitative Performance ESG Discl

257、osure Guidelines for Overseas Investment of Chinses Enterprises(2022)86 transportation emission reductions for enterprises G04.c.intellectual property and innovation G04.c.1.policies and measures for enterprises in respecting and protecting intellectual property Qualitative Basic G04.c.2.number of p

258、atents obtained by enterprises Quantitative Basic G05.Responsibility for customer G05.a.quality of product G05.a.1.quality of product or service and safety management system Qualitative Basic G05.a.2.responsible marketing and publicity Qualitative Basic G05.a.3.number of incidents of violation Quant

259、itative Performance ESG Disclosure Guidelines for Overseas Investment of Chinses Enterprises(2022)87 of quality and safety regulations for product and service,and/or voluntary rules G05.b.customer privacy G05.b.1.number of complaints that violate customer privacy and are verified Quantitative Performance G05.b.2.number of verified incidents of leakage,theft or loss of data Quantitative Performance