China’s ESG Reporting Push Tests Companies on Standards and Staffing

Chinese listed companies are confronting uneven standards and a deepening talent shortage as they prepare for their first mandatory environmental, social and governance (ESG) disclosures in 2026, according to a new survey by the CFA Institute.

For its 2026 report on China’s green finance and ESG investment, the institute surveyed financial institutions in Beijing, Shanghai, Guangzhou and Shenzhen to assess the industry’s readiness for the new regulatory requirements. Under official guidelines, major index constituents and dual-listed companies must publish their first sustainability reports covering the 2025 fiscal year by April 30, 2026.