ESG stands for Environmental, Social, and Governance, representing a series of factors related to corporate operations. These factors are collectively referred to as ESG issues.An ESG report covers critical information on a enterprise's sustainable development, aiming to help stakeholders understand the enterprise's sustainability performance and risk management practices. In recent years, the number of enterprises disclosing ESG information has been increasing annually. More and more listed enterprises have gradually begun to strengthen their investment in ESG management, improving their ESG performance and information disclosure levels. The stock exchanges in Beijing, Shanghai, and Shenzhen have all issued guidelines for the disclosure of sustainable development information by listed enterprises. These guidelines aim to standardize information disclosure and promote corporate sustainable development. They come into effect on May 1, 2024, requiring enterprises to disclose information on environmental, social, and governance aspects within a specified timeframe. For the first reporting period, enterprises are not required to disclose year-over-year changes, and indicators that are difficult to quantify can be disclosed qualitatively.

Leverage can provide consultation and guidance on partial or full processes based on the enterprise's actual situation and resources. We offer constructive suggestions or delve into details, providing project planning, report content drafting, and rating improvement services.