GB/T 46912-2025
ActiveEnvironmental, Social, Governance (ESG) evaluation framework for bond issuers
债券发行人环境、社会和治理评价框架
Application Summary AI generated
This standard provides a structured framework for evaluating the environmental, social, and governance (ESG) performance of bond issuers in China. It is applied by credit rating agencies, investors, and regulatory bodies to assess non-financial risks and sustainability practices when issuing or trading corporate and financial bonds. The framework supports informed investment decisions and promotes transparency in China's fixed-income market.
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Transparency note: The application summary and key sentences on this page were automatically generated by AI from the standard's original text. This content has not been human-verified and should not be used for compliance or regulatory purposes. Always refer to the official standard document from the issuing authority.