China’s Basic Standards for Corporate Sustainability

China has made a significant move in corporate sustainability with the introduction of its first Corporate Sustainability Disclosure Standards. This initiative mandates ESG reporting for large listed companies by 2026, with full implementation set for 2030. These standards aim to enhance transparency, accountability, and responsible investment by aligning with international sustainability standards while addressing local priorities like climate change and rural development. This shift is expected to reshape investment strategies and capital allocation, reinforcing China’s commitment to sustainable development and corporate responsibility.