The China Enterprise Reform and Development Research Association released the
2026 China ESG Development Report. The first batch of 430 mandatory disclosure
entities all filed compliant 2025 ESG reports by April 30, 2026, yielding a 100%
compliance rate. More than 2,700 A-share companies published 2024 ESG reports, a
49.81% disclosure rate—almost double the level five years earlier. Over 80% of
firms disclosed sustainable governance structures; pollutant-emissions and
circular-economy topic disclosure rates exceed 90%; greenhouse-gas disclosure
rose for a third consecutive year to 76.93%. China’s national carbon market
completed a first expansion by adding steel, cement and aluminum smelting,
raising coverage to roughly 60% of national CO2 emissions, and the report
expects coverage to approach 80% by the end of the 15th Five-Year Plan.
