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金融机构专题报告编制各行业的报告标准参考情况
金融机构专题报告编制各行业的报告标准参考情况
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所属报告：
商道咨询：大湾区金融行业环境信息披露现状研究与建议（2021）（35页）.pdf
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行业数据
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2026上半年美股各行业总市值涨跌幅
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行业数据
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图表142026年一季度中国工业各行业产能利用率情况
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行业数据
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蒙古国：通胀(各行业贡献率，%，同比)
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行业数据
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各行业工资溢价(%，2025年)
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行业数据
2026-07-01
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行业数据
2026-06-26
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2026Q1各行业基金重仓持股环比变动一览
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行业数据
2026-06-26
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各行业对能源转型的铜需求量（百万吨）
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行业数据
2026-06-26
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2026年Q1各行业累计涨跌幅
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行业数据
2026-06-26
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2021年各行业占新加坡投资承诺的份额
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竞争格局
2026-06-25
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2026特朗华期A股市场各行业表现
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行业数据
2026-06-12
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2017特朗华期A股市场各行业表现
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行业数据
2026-06-12
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各行业对2026Q1和2026年3月进口增速拉动拆分（按HS大类）
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行业数据
2026-06-02
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fCDph5Hono3mnLrmnoTnsbvlnosgICAgICAgICAgICAgICB8IOaVsOmHj++8iOS4qu+8iSB8CnwtLS0tLS0tLS0tLS0tLS0tLS0tLS0tLS0tLS0tfC0tLS0tLS0tLS0tLXwKfCDkv6HotLflkIjkvZznpL4gICAgICAgICAgICAgICAgIHwgNjYxICAgICAgICB8Cnwg5YKo6JOE6ZO26KGMICAgICAgICAgICAgICAgICAgIHwgMzQ5ICAgICAgICB8Cnwg5L+h6LS36ZO26KGMICAgICAgICAgICAgICAgICAgIHwgMjM4ICAgICAgICB8Cnwg5LiT5Lia6ZO26KGMICAgICAgICAgICAgICAgICAgIHwgMjAgICAgICAgICB8Cnwg5L2P5oi/5YKo6JOE6ZO26KGMICAgICAgICAgICAgICAgfCAxMyAgICAgICAgIHwKfCDmirXmirzotLfmrL7pk7booYwgICAgICAgICAgICAgICB8IDcgICAgICAgICAgfAp8IOW3nueri+mTtuihjOWSjOWFrOazleWcsOS6p+S/oei0t+mTtuihjCB8IDYgICAgICAgICAgfAoK6LWE5paZ5p2l5rqQ77ya5b635oSP5b+X6ZO26KGM77yM55Sz5LiH5a6P5rqQ56CU56m2
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行业数据
2026-05-19
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金融机构专题报告的编制主要参照行业协会标准和监管及交易所报告标准。例如，国际层面的全球可持续发展标准委员会（GSSB）《GRI可持续发展报告标准》（GRIStandards）、联合国可持续发展目标（SDGs），交易所层面的港交所《环境、社会及管治报告指引》、沪深交易所的《上市公司自律监管指引第1号—规范运作》涉及的社会责任信息披露要求。其中，有49家机构参考国际通用报告标准（包括但不仅限GRI、TCFD、PRI、ISO26000），50家机构参考其所在交易所的报告标准、13家机构参考国内相关标准（如社科院、CASS-CSR、社会责任指南）、31家机构参考金融业行业报告标准，以及24家机构分别依据或公开ESG评级信息（如FTSERussell、MSCI、DJSI、CDP等）。
分行业来看，较多银行和证券公司参照行业标准，诸如人民银行《金融机构环境信息披露指南》、原银监会（现银保监会）《关于加强银行业金融机构社会责任的意见》和中国银行业协会《中国银行业金融机构企业社会责任指引》等；大多证券和基金公司参照国际标准撰写报告，主要依据PRI等内容作为PRI的签署方进行披露，而较少机构在报告中参考国内标准。与参考形式多元化的银行、保险和证券业相比，基金和信托业在编制和披露报告过程中参考标准较为单一，尚未形成统一的、成熟的报告框架。
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商道咨询：大湾区金融行业环境信息披露现状研究与建议（2021）（35页）.pdf
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2026-07-08
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