Select Language:Under the direction of the China Securities Regulatory Commission, the Shanghai Stock Exchange recently published three new annexes to its guidance on sustainability reporting. 2026 is a significant year, marking the start of the 15th Five-Year Plan and the first year of mandatory ESG disclosures for companies listed on the exchange. The three annexes, along with previously issued guidance on climate change, provide a comprehensive framework for navigating the green transition. The exchange sought public input on draft versions of the annexes, receiving more than 80 responses. The goal is to strengthen the overall quality of sustainability disclosures and support listed companies in achieving sustainable development.