中国企业改革与发展研究会正式发布《2026中国环境社会治理发展观察报告》1。报告显示,首批430家强制披露主体在2025年度全部按期完成披露,合规率达100%1。超2700家A股上市公司发布环保报告,披露率达49.81%,较五年前近乎翻倍1。
在披露内容方面,超八成企业披露了可持续发展治理架构,污染物排放、循环经济等议题披露率均超九成1。温室气体排放披露率三年连升至76.93%1。全国碳市场完成首次扩围,新增钢铁、水泥、铝冶炼等行业,扩围后覆盖约60%的二氧化碳排放,预计"十五五"末将向80%迈进1。
The China Enterprise Reform and Development Research Institute has officially unveiled the "2026 China Environmental and Social Governance Development Report."1 The report reveals significant progress in corporate sustainability disclosure across the nation.
According to the findings, all 430 mandatory disclosure entities completed their filings on schedule during 2025, achieving a 100% compliance rate.1 Meanwhile, over 2,700 A-share listed companies published environmental and social governance reports for 2024, with a disclosure rate of 49.81%—nearly doubling compared to five years prior.1 More than 80% of enterprises disclosed their sustainable development governance structures, while pollution emission and circular economy topics each exceeded 90% disclosure rates.1 Greenhouse gas emission disclosures have risen consecutively over three years, reaching 76.93%.1
The national carbon market completed its first expansion, now covering approximately 60% of carbon dioxide emissions, with projections to advance toward 80% coverage by the end of the "15th Five-Year Plan."1 The expansion incorporated new industries including steel, cement, and aluminum smelting into the trading framework.1
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