1、Survey of Sustainability Reporting 2022 China I areasOverall reporting and the performance of Chinese companiesFocus area 1:Analysing materiality and driving stakeholder engagementFocus area 2:Responding positively to the“dual carbon”goals and proactively addressing climate changeFocus area 3:Promot

2、ing ESG credibility and exploring win-win opportunities through new regulationsConclusion and recommendationsGlossary About KPMG ChinaContact us3567 9 11 13141516 2023 KPMG,a Hong Kong(SAR)partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG

3、International Limited,a private English company limited by guarantee.All rights reserved.2023 KPMG,a Hong Kong(SAR)partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited,a private English company limited by guarantee.All r

4、ights reserved.2023 KPMG,a Hong Kong(SAR)partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited,a private English company limited by guarantee.All rights reserved.ForewordIn 2022,KPMG released its high-profile Big Shifts,S

5、mall Steps Survey of Sustainability Reporting 2022,which analyses the sustainability reports issued by 5,800 leading companies across 58 countries,territories and jurisdictions.The survey shows that sustainability reporting is becoming increasingly popular globally;about 80 percent of leading enterp

6、rises have released sustainability reports,though improvements can still be made in certain key areas of sustainability and Environmental,Social and Governance(ESG)reporting.As the second largest economy in the world,China is increasingly making a global impact and the countrys enterprises are showi