<b>From now on, companies will be punished for disclosing non-standard and timely environmental information</b>

The enterprise environmental information disclosure system requires enterprises to consciously abide by the laws and regulations of the ecological environment and standardize the compliance management of the ecological environment.

"Enterprise Environmental Information Disclosure Management Measures" and "Enterprise Environmental Information Disclosure Format Guidelines by Law" came into effect on February 8.

According to the provisions of the Measures, if the information disclosure unit fails to disclose environmental information, or the disclosed environmental information is untrue or inaccurate, the competent department of ecology and environment shall order it to make corrections, issue a notice of criticism, and may impose a fine of 10,000 to 100,000 yuan following fines. If the disclosure does not meet the requirements of the guidelines, exceeds the time limit, or fails to upload to the disclosure system in time, it may face a fine of less than 50,000 yuan.

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On December 31, 2021, the Ministry of Ecology and Environment issued the "Guidelines for the Legal Disclosure Format of Enterprise Environmental Information" (hereinafter referred to as the "Guidelines"). The relevant person in charge of the General Department of the Ministry of Ecology and Environment answered questions from reporters on the background and main content of the Guidelines.

Q: Please introduce the background and significance of the Guidelines.

Answer: After deliberation and approval by the Central Comprehensive Deepening Reform Committee, the Ministry of Ecology and Environment issued and implemented the "Reform Plan for Environmental Information Disclosure System According to Law" (hereinafter referred to as the "Reform Plan") in May 2021, clearly proposing that the Ministry of Ecology and Environment will take the lead in formulating the " Measures for the Administration of Disclosure of Enterprise Environmental Information According to the Law (hereinafter referred to as the "Administrative Measures") and the "Guidelines". In accordance with the relevant provisions of the "Reform Plan" and "Administrative Measures", further refine the content of legal disclosure of corporate environmental information, standardize the format of legal disclosure of environmental information, and fully reflect the company's compliance with ecological and environmental laws and regulations and environmental governance. The Ministry of Ecology and Environment issued the "Guidelines" .

The content and quality of corporate environmental information disclosure is one of the key factors reflecting the effectiveness of institutional reform. The "Guidelines" implement the requirements of in-depth fighting against pollution and achieving synergies in pollution reduction and carbon reduction, focusing on corporate environmental behaviors that have a major impact on the ecological environment, public health and citizens' interests, and that are highly concerned by the market and society. From the perspective of applicability , Accuracy, versatility, etc., standardize the legal disclosure report of the company's annual environmental information (hereinafter referred to as the annual report) and the temporary environmental information disclosure report (hereinafter referred to as the interim report), refine the content of the legal disclosure of the corporate environmental information, and effectively solve the problem of corporate environmental information disclosure. What to disclose, how to disclose, and what requirements to implement for environmental information, so that corporate environmental information disclosure behaviors can be based on inquiries, norms to follow, and forms to check

Q: What are the key elements of the Code?

Answer: The Guidelines are divided into four chapters, with a total of 31 articles, which stipulate the general principles, annual report and interim report preparation requirements.

The first part is general. Including the main basis, preparation requirements, and disclosure key points of different entities. The preparation requirements put forward specific requirements for enterprises to prepare annual reports and interim reports in terms of authenticity of content, standardization of terminology, scientificity of measurement, universality of numbers or units, popularization of language, standardization of industry classification, etc. , clarifying the environmental information that different entities should disclose.

The second part is the annual report part. It stipulates the key environmental information summary, basic information of enterprises, enterprise environmental management information, pollutant generation, treatment and emission information, carbon emission information and other information that should be disclosed.

The third part is the interim report part. The interim report stipulates the content, basis, and matters that enterprises should disclose when they produce information such as changes in ecological and environmental administrative licenses, ecological and environmental administrative penalties, and ecological and environmental damage compensation agreements. At the same time, it is stipulated that when the disclosed environmental information is changed, the content and main basis of the change shall be disclosed.

Q: What are the features and innovations of the Code?

A: First, advance in accordance with laws and regulations. The "Guidelines" require enterprises to implement the statutory obligations of environmental information disclosure stipulated in laws and regulations on the ecological environment, clarify the content and format of the disclosure, fully reflect the company's compliance with laws and regulations on the ecological environment and environmental governance, strengthen the main responsibility of the enterprise's ecological and environmental protection, and serve administrative supervision and society. Supervision provides a basis to find shortcomings through disclosure, promote governance through disclosure, and promote the green transformation and development of enterprises.

The second is to highlight the readability and comprehension of environmental information. It is necessary to let the public "see the whole" and "understand" the public, focusing on the environmental information that the public, society and the market care about. Enhance the legibility of reports for public understanding.

The third is to emphasize the normative nature of information disclosure. The "Guidelines" require that the expression of environmental information should be true, accurate and objective, and the terminology used, the monitoring and accounting methods of key data such as emissions and toxicity should comply with the requirements of laws and regulations, normative standards, industry norms, and industry practices. Standard and customary units of measurement.

Q: After the release of the Code, what are the follow-up work arrangements?

Answer: The first is to do a good job in publicity and training. After the "Guidelines" are issued and implemented, publicity, interpretation, and training will be strengthened to ensure that enterprises, relevant departments, and local governments understand, grasp, and implement relevant requirements. contact�Relevant departments and industry organizations carry out special training for relevant enterprises to help them master the regulations on environmental information disclosure.

The second is to do a good job of follow-up evaluation. Regularly evaluate the preparation and quality of annual reports and interim reports of various regions, industries, and corporate entities, select and publish information disclosure templates by corporate entity, industry, environmental element, and disclosure content, and gather all social forces to jointly improve The quality of information disclosure.

The third is to continuously improve the Guidelines. Adjust and revise the "Guidelines" in a timely manner according to the needs of ecological and environmental management to improve the pertinence and applicability of information disclosure. Encourage relevant industry associations to explore and formulate industry environmental information disclosure norms in accordance with the "Guidelines", and support relevant enterprises to voluntarily disclose environmental information.