NIMONIK-ERM EHSS 法规月刊 2025年1月

本期要闻 Highlights of the Month

财政部等9部门:企业可持续披露准则——基本准则(试行)

Ministry of Finance and 8 Other Departments: Corporate Sustainability Disclosure Standards – Basic Standards (Trial)

近日,财政部等九部门联合印发了《企业可持续披露准则——基本准则(试行)》,对披露目标与原则、信息质量要求、披露要素、其他披露要求等方面作出规定。

企业可持续披露准则包括基本准则、具体准则和应用指南。具体准则和应用指南的制定应当遵循基本准则。

基本准则对企业可持续信息披露提出一般要求,明确了企业需披露的环境、社会和治理(ESG)信息的核心要素:

环境方面:包括气候、污染、水与海洋资源、生物多样性与生态系统、资源利用与循环经济等。

社会方面:包括员工、消费者和终端用户权益保护、社区资源和关系管理、客户关系管理、供应商关系管理、乡村振兴、社会贡献等。

治理方面:包括商业行为等。

《基本准则》综合考虑中国企业的发展阶段和披露能力,施行不会采取“一刀切”的强制实施要求,将采取区分重点、试点先行、循序渐进、分步推进的策略,从上市公司向非上市公司扩展,从大型企业向中小企业扩展,从定性要求向定量要求扩展,从自愿披露向强制披露扩展。因此,《基本准则》发文通知中明确指出,在实施范围及实施要求作出规定之前,由企业自愿实施。这意味着目前并没有强制性要求,企业可以根据自身情况选择是否实施。

基本准则的制定,结合了中国市场特色和企业发展实际与国际可持续准则的制定经验,与全球ESG披露标准趋同,一方面帮助企业规范可持续发展信息披露,提高信息透明度和质量,推动企业在环境、社会和治理方面的可持续发展,同时为中国企业融入国际市场奠定基础。。

Recently, nine Ministries and commissions including the Ministry of Finance jointly issued the “Corporate Sustainability Disclosure Standards – Basic Standards (Trial)”, which stipulates disclosure objectives and principles, information quality requirements, disclosure elements, and other disclosure requirements.

Corporate sustainability disclosure standards consist of basic standards, specific standards, and application guidelines. The specific standards and application guidelines should be developed based on the Basic Standards.

The Basic Standards put forward general requirements for corporate sustainability information disclosure and clarify the core elements of environmental, social, and governance (ESG) information that enterprises need to disclose:

Environmental aspects: Including climate, pollution, water and marine resources, biodiversity and ecosystems, resource utilization, and the circular economy, etc.

Social aspects: Including employee, consumer, and end-user rights protection,, community resource and relationship management, customer relationship management, supplier relationship management, rural revitalization, and social contributions, etc.

Governance aspects: Including business conduct, etc.

The Basic Standards take into account the development stage and capabilities of Chinese enterprises and avoid taking a “one-size-fits-all” approach.. Instead, a differentiated, “pilot-first, gradual, and step-by-step” strategy will be adopted. It will expand from listed companies to non-listed companies, from large to small and medium-sized enterprises, from qualitative to quantitative requirements, and from voluntary to mandatory disclosure. Therefore, the Notice accompanying the “Basic Standards” clearly states that enterprises are encouraged to implement the Basic Standards voluntarily before the implementation scope and requirements are specified. . This means currently it is no mandatory for enterprises to implement the Basic Standards depending on their own situations.

The formulation of the basic standards took into account the characteristics of the Chinese market, the actual situation of enterprise development, and the  experience of international sustainable standards formulation,  and aligns with global ESG disclosure standards. On the one hand, it helps enterprises standardize the disclosure of sustainable development information, improves information transparency and quality, and promotes the sustainable development of enterprises in environment, society, and governance aspects. On the other hand, it lays the foundation for Chinese enterprises to integrate into the international market.

最新国家法律法规National Updates

国家卫生健康委等部门:职业病分类和目录

National Health Commission and Other Departments: Occupational Diseases Classification and Catalogue

新修订《职业病分类和目录》由原10大类132种职业病调整为12大类135种职业病(包括4项开放性条款)同时,对相关职业病类别和病种进行了重新排序。(一)新增2个职业病类别职业性肌肉骨骼疾病:腕管综合征(限于长时间腕部重复作业或用力作业的制造业工人);职业性精神和行为障碍:创伤后应激障碍(限于参与突发事件处置的人民警察、医疗卫生人员、消防救援等应急救援人员)。(二)调整职业病分类滑囊炎(限于井下工人),从其他职业病调整到至职业性肌肉骨骼疾病类别;放射性白内障单列,从职业性眼病调整至职业性放射性疾病类别;铀及其化合物中毒,从职业性化学中毒调整至职业性放射性疾病类别。《目录》调整后,我国法定职业病类别与国际劳工组织及世界上多数国家基本一致。调整后的《目录》于2025年8月1日起实施。

The newly revised ” Occupational Diseases Classification and Catalogue ” has adjusted  the categories of occupational diseases, from original 10 major categories of 132  types of occupational diseases to 12 major categories of 135 types of occupational diseases (including 4 open-ended provisions). Meanwhile, relevant occupational disease categories and types have been reordered.(I) Add 2 New Categories of Occupational Diseases:Occupational musculoskeletal disorders: Carpal tunnel syndrome (limited to manufacturing workers who perform repetitive or forceful wrist movements for long periods).Occupational mental and behavioral disorders: Post-traumatic stress disorder (limited to police officers, medical and health workers, fire rescue, and other emergency rescue personnel involved in emergency incident handling).(II) Adjust occupational diseases classification:Bursitis (limited to underground workers) has been adjusted from other occupational diseases to occupational musculoskeletal disorders.Radiation cataracts have been separately listed and adjusted from the category of occupational eye diseases to the category of occupational radiation diseases.Poisoning by uranium and its compounds has been adjusted from the category of occupational chemical poisoning to the category of occupational radiation diseases.

After the “Catalogue” adjustment, the categories of statutory occupational diseases in China are consistent with those of the International Labor Organization and most countries in the world. The adjusted “Catalogue” will come into effect on August 1, 2025.

生态环境部和国家统计局:关于发布2022年电力二氧化碳排放因子的公告

Ministry of Ecology and Environment and National Bureau of Statistics: Announcement on the Release of Carbon Dioxide Emission Factors for Electricity for 2022

继2024年4月份生态环境部、国家统计局首次联合发布2021年电力二氧化碳排放因子后,近日生态环境部、国家统计局组织计算了2022年全国、区域和省级电力平均二氧化碳排放因子,全国电力平均二氧化碳排放因子(不包括市场化交易的非化石能源电量),以及全国化石能源电力二氧化碳排放因子,供核算电力消费的二氧化碳排放量时参考使用。上述因子与《关于发布2021年电力二氧化碳排放因子的公告》(公告2024年第12号)中2021年电力二氧化碳排放因子的计算方法和数据来源一致。总体上,排放因子呈下降趋势。受经济产业结构与能源需求影响,区域与省级因子差异显著

Following the first release of the electricity carbon dioxide (CO2) emission factors (EF) for 2021in April 2024, the Ministry of Ecology and Environment and the National Bureau of Statistics have recently calculated and issued the average CO2 EFs for national, regional, and provincial power grids  for 2022, the national average CO2 EF for electricity (excluding non-fossil energy electricity from market-based transactions), as well as the CO2 EF for fossil energy-generated electricity across the country. These EFs are provided for reference when accounting the CO2  emissions from electricity consumption.

The calculation methods and data sources for these EFs are consistent with those used for the 2021 electricity CO2 EF announced in the “Announcement on the Release of the 2021 Electricity Carbon Dioxide Emission Factors” (Announcement No. 12 of 2024). . Generally speaking, there is a downward trend in the EFs. Due to differences in economic industrial structure and energy demand, there are significant differences in the regional and provincial power grid EFs.

最新国家标准 Latest National Standards

GB 45067-2024 特种设备重大事故隐患判定准则

GB 45607-2024 Criteria to determine major accident potential of special equipment

HJ 1387-2024 入河入海排污口监督管理技术指南 监测

HJ 1387-2024 Technical guideline for supervision and management of sewage outfalls into environmental water bodies—Monitoring

HJ 1386-2024 入河入海排污口监督管理技术指南 入河排污口设置

HJ 1386-2024 Technical guideline for supervision and management of sewage outfalls into environmental water bodies—Setting up of sewage outfalls into surface water bodies

立法草案 Policy Initiatives & Developments

国家标准化管理委员会:重大火灾隐患判定规则(征求意见稿)

National Standardization Administration: Rules for Determining Major Fire Accident Potential (Draft for Consulation)

本文件规定了重大火灾隐患的判定规则和整改要求,适用于城乡消防安全布局、公共消防设施、在用工业与民用建筑(包括人民防空工程)及相关场所存在的重大火灾隐患的判定和整改,是在2017年编制的《重大火灾隐患判定方法》(GB35181-2017)基础上的全新修订。

This document stipulates the rules for determining major fire accident potential and the rectification. It applies to the urban-rural fire safety layouts, public fire-fighting facilities, industrial and civil buildings in use (including civil air-defense projects), and related sites. It is a revision based on the “Methods for determining major fire accident potential ” (GB 35181-2017) compiled in 2017. 

全国人大常委会:中华人民共和国危险化学品安全法(草案)

NPC Standing Committee: Law of the People’s Republic of China on Hazardous Chemicals Safety (Draft)

近日,十四届全国人大常委会第十三次会议对《中华人民共和国危险化学品安全法(草案)》进行了审议,并向社会公众就《草案》征求意见。早在2020年应急管理部组织起草了《中华人民共和国危险化学品安全法》征求意见稿。作为危险化学品安全领域的基础法,草案在征求意见稿的基础上进一步修改完善。草案遵循全生命周期、全过程安全管理原则,强化危险化学品单位的主体责任,特别是生产、储存、经营、使用、废弃处置等重点环节、重点单位的安全生产责任,严格规范相关部门危险化学品不同环节安全监管责任。

Recently, the 13th meeting of the Standing Committee of the 14th National People’s Congress deliberated on the “Law of the People’s Republic of China on Hazardous Chemicals Safety (Draft)” and solicited public opinions on the Draft. As early as 2020, the Ministry of Emergency Management released the draft of the “Law of the People’s Republic of China on Hazardous Chemicals Safety” for comments.

As a basic law in the field of hazardous chemicals safety, the Draft has been further revised and improved based on the previous version. Following the principle of full lifecycle safety management, the Draft strengthens the primary responsibility of hazardous chemicals units, especially for the work safety responsibilities of key enterprises during production, storage, operation, use, and waste disposal, and strictly regulates the safety supervision responsibilities of relevant departments at the different lifecycle processes of hazardous chemicals.

最新地方性法规 Regional Updates

河南省:河南省固体废物污染环境防治条例

Henan Province: Regulations on Prevention and Control of Solid Waste Pollution in Henan Province

河南省第十四届人民代表大会常务委员会修订了2011年版《河南省固体废物污染环境防治条例》,自2025年3月1日起施行。条例进一步明确了企业危险废物管理污染防治义务,要求每年开展危废相关知识技能培训,同时强调建立各级各类实验室的废弃物管理制度。条例专设了“循环利用”章节,要求采取有效措施推进固体废物源头减量和资源化充分利用,最大限度降低固体废物填埋量,防治固体废物污染。条例大幅提高了违法责任。例如,未如实记载危险废物产生情况台账,未按规定保存台帐违法情形的处罚金额从一万元以上五万元以下分别提高到了五万元以上二十万元以下和十万元以上一百万元以下。

The Standing Committee of the 14th Henan Provincial People’s Congress has revised the 2011 version of the “Regulations on Prevention and Control of Solid Waste Pollution in Henan Province “, which will come into effect as of March 1, 2025.The regulations further clarify the obligations of enterprises in preventing and controlling pollution in hazardous waste management, requiring annual training of knowledge and skills on hazardous waste. In addition, it emphasizes the establishment of a waste management system for laboratories.A dedicated chapter on “Recycling and Utilization” is included in the regulations, demanding effective measures to promote the reduction of solid wastes at the source and the full utilization of resources, minimizing the landfill volume of solid wastes, and preventing and controlling the pollution of solid wastes.

The regulations have significantly increased the liability for violations. For example, the fines for failing to accurately record the hazardous waste generation ledger have been raised from between 10,000 CNY and 50,000 CNY to between 50,000 CNY and 200,000 CNY; while the fines for failing to keep the ledger  as required have been raised to between 100,000 CNY and 1,000,000 CNY.

河北省:河北省排污许可管理办法

Hebei Province: Measures of Hebei Provincial for the Management of Pollutant Discharge Permits

办法以上位法《排污许可管理条例》为依据,结合河北省实际,对排污许可申请与审批、排污管理、监督检查等方面进行了规范,优化了排污许可的便企措施,明确了排污单位的主体责任,强化了生态环境主管部门事中事后的监管职责。

Based on the upper law “Regulation on the Management of Pollutant Discharge Permit (PDP)” and, in combination with the actual situation of Hebei Province, the Measures regulate general management requirement on the aspects of application and approval of PDP, pollutant discharge management, and supervision and inspection. They optimize the measures for PDP to make more convenient to enterprises, , clarify the main responsibilities of discharging units, and strengthen the supervision responsibilities of the environment authorities during and after the PDP issuance.

江苏省:江苏省地下水管理条例

Jiangsu Province: Regulations on Groundwater Management in Jiangsu Province

条例适用于江苏省行政区域内地下水调查与规划、节约与保护、超采治理、污染防治、监督管理等活动。条例在地下水污染防治要求方面基本与上位法保持一致,着重强调了地下水取水分类管控、优水优用的主要管理思路,强调优于地下水质量III类标准的地下水,应当优先用于生活饮用以及制药、食品、酿酒等对水质有特殊要求的行业。条例自2025年3月1日起施行。《江苏省人民代表大会常务委员会关于在苏锡常地区限期禁止开采地下水的决定》同时废止。

The regulations apply to activities such as groundwater investigation and planning, conservation and protection, over-exploitation treatment, pollution prevention and control, and supervision and management within the administrative region of Jiangsu Province.The regulation aligns with the upper legislation in terms of requirements for groundwater pollution prevention and control, emphasizing the main management approach of classified control over groundwater extraction and the principle of prioritizing high-quality water for specific uses. It is stressed that groundwater with a quality better than Class III standard should be prioritized for domestic drinking and industries with special water quality requirements, such as pharmaceuticals, food processing, and brewing.

The regulations will come into effect on March 1, 2025. At the same time, the “Decision of the Standing Committee of the Jiangsu Provincial People’s Congress on Prohibiting Groundwater Exploitation within a Limited Time in the Suzhou-Wuxi-Changzhou Region” will be repealed.

江苏省:江苏省固体废物污染环境防治条例

Jiangsu Province: Regulations on Prevention and Control of Solid Waste Pollution in Jiangsu Province

现行《江苏省固体废物污染环境防治条例》发布于2009年,先后历经过三次修正,但与新固体废物污染环境防治法及当前固体废物管理要求已不相适应。本次修订围绕“无废城市”建设目标,从规划、标准、基础设施建设、收运体系建设等方面作出全面规定,将于2025年3月1日起施行。条例针对危险废物精细化管理和风险防控需求,要求企业采取全流程“二维码”管理。针对省外转入固废非法倾倒案件高发频发问题,《条例》补充了接受省外转入固体废物的查验核实义务,并增加相应的罚则,以期有效遏制省外固体废物非法移入江苏省的现象。

The current “Regulations on Prevention and Control of  Solid Waste Pollution in Jiangsu Province” was released in 2009 and has been amended three times after that. However, it is no longer in line with the management requirements stipulated by the nation Law. This revision, centered around the goal of building a “zero-waste city,” makes comprehensive provisions in terms of planning, standards, infrastructure construction, and the establishment of collection and transportation systems, will come into effect as of March 1, 2025.The regulations, in response to the need for refined management and risk prevention and control of hazardous waste, require enterprises to adopt “QR code” management throughout the whole process. To address the frequent illegal dumping cases of solid wastes transferred from other provinces, the “Regulations” supplement the obligation to check and verify the permits or registration documents for the solid wastes transferred from other provinces, and add corresponding penalties , to effectively curb the illegal transfer of solid waste from other provinces into Jiangsu.

本法规月刊是由伊尔姆环境资源管理咨询(上海)有限公司(ERM)、Nimonik 安纬同(上海)管理咨询有限公司(Nimonik)与大成律师事务所上海分所(Dentons Shanghai)联合制作。我们在确保其内容准确无误的同时,不对其任何可能的错误或疏忽承担责任。本刊中的内容不可作为法律依据,亦不可视为对个案的释义。因参考本刊物内容导致的任何损失,ERM, Nimonik 与大成律师事务所将不承担任何责任。如需寻求专业意见,请咨询有关专业顾问。

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