I.                 The role and significance of sustainable information disclosure

(i)        Social responsibility and ESG are important ways to promote sustainable development

(ii)     Information disclosure is of great significance for promoting sustainable development

II.              Development trend of sustainable information disclosure requirements

(i)        Diversification driven, accelerating the construction of ecosystems

(ii)     Integration and interoperability, gradually focusing on key areas

(iii)   Practice based, gradual development of industry attributes

III.          Sustainable information disclosure practices are steadily progressing

(i)        The basic formation of one body and two wings, with each performing its own duties and coordinating with others, is essential

(ii)     The number and quality of reports have developed steadily, and the momentum of ESG special projects is strong

(iii)   The disclosure language is mainly Chinese, and management information needs to be improved

(iv)    Disclosure verification of comprehensive strength, significant transmission in the capital market

(v)      The theme disclosure focuses on unique features, and the sustainable trend is systematic and comprehensive

IV.           Theme Practice on Personal Information Protection: Gradual Development of Information Disclosure

(i)        The theme report has clear regulations and high industry practice consensus

(ii)     The disclosure of information points still needs to be improved, and there are significant differences in organizational governance

(iii)   Lack of institutional data in management, industry practice urgently needs to be transformed

(iv)    Responsibility chain support is superior to supervision, and technological research and development highlights emerge

(v)      Outlook disclosure integrated into business, fully showcasing industry development

V.              Rules for Theme Practice Information Disclosure Industry Characteristics Segmentation First

(i)        Transparent rules are of great significance, and regulations focus on specific areas

(ii)     The disclosure methods are dual pronged, and the timeliness protection is relatively complete

(iii)   Transparent and uneven, with rich and diverse rule displays

(iv)    Standardize the principle of transparency in rules and ensure smooth channels for rule participation

(v)      Looking ahead to expanding sub sectors and focusing on enhancing the awareness of relevant parties

VI.           The Importance of Carbon Information Disclosure in Theme Practice Highlights Rapid Development

(i)        The trend of policy tightening is significant, and the awareness of disclosure has been comprehensively improved

(ii)     Disclosure practices are gradually improving, and organizational governance is taking shape

(iii)   Breakthroughs in organizational management and orderly promotion of carbon reduction practices

(iv)    Mainly focusing on industrial collaborative supervision, accelerating the pace of carbon reduction and empowerment

(v)      Looking ahead to solidify the data foundation and strengthen the value transmission ability

VII.        Outlook on the Development of Sustainable Information Disclosure

(i)        Focusing on the long-term and strengthening the construction of enterprise information disclosure capabilities

(ii)     Facing challenges head-on and promoting the implementation of industry disclosure standards

(iii)   Work together to build a diversified governance system for information disclosure