Key facts
- Chinese listed companies must submit their first mandatory ESG disclosures in 2026.
- The reports will cover the 2025 fiscal year, with a deadline of April 30, 2026.
- Major index constituents and dual-listed companies are required to comply.
- A CFA Institute survey found companies struggling with inconsistent standards and a lack of ESG talent.
- The survey focused on the readiness of China's green finance and ESG investment sector.
Chinese listed companies are preparing for their first mandatory environmental, social, and governance (ESG) disclosures, which are due by April 30, 2026, covering the 2025 fiscal year. According to a new survey by the CFA Institute, companies are encountering challenges related to inconsistent standards and a significant shortage of qualified personnel to handle these new requirements. The survey, which polled financial institutions in Beijing, Shanghai, Guangzhou, and Shenzhen, aimed to gauge the industry's preparedness for the upcoming regulatory landscape in green finance and ESG investment.