RT null T1 ESG data in China: Recommendations for Primary ESG Indicators A1 United Nations Environment Programme, K1 sustainable development K1 corporate governance K1 environmental information K1 social indicator K1 environmental indicator K1 data K1 investment K1 China YR 2019 FD 2019 LK https://wedocs.unep.org/handle/20.500.11822/31657 UL https://wedocs.unep.org/handle/20.500.11822/31657 NO This report aims to provide recommendations for China’s future, mandatory environmental, social and governance (ESG) disclosure framework, prepared by its fnancial regulators. These recommendations, supported by discussions with Chinese and international stakeholders, intend to inform the China Securities Regulatory Commission (CSRC), the China Institute of Finance and Capital Markets (CIFCM) and its domestic stock exchanges on the following questions: What are international investors’ expectations on China’s ESG disclosure framework? Are international ESG disclosure standards compatible with China’s corporate and investment landscape? What indicators should be part of China’s ESG disclosure framework? DS UN Environment Document Repository RD Sep 16, 2026