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@Enterprise, pay attention! Environmental information disclosure report shall be completed before March 15

Time：

2023-02-16

The Measures for the Administration of Legal Disclosure of Enterprise Environmental Information was reviewed and adopted by the fourth ministerial meeting of the Ministry of Ecology and Environment in 2021 on November 26, 2021, and will be implemented as of February 8, 2022. It stipulates that "enterprises shall disclose the environmental information from January 1 to December 31 of the previous year before March 15 of each year."

Which enterprises should disclose environmental information

The following enterprises shall disclose environmental information in accordance with the provisions of these Measures:
（1） Key pollutant discharge units;
（2） Enterprises that implement mandatory cleaner production audit;
（3） Listed companies and subsidiaries at all levels (hereinafter referred to as listed companies) within the scope of consolidated statements in accordance with Article 8 of these Measures;
（4） Enterprises that issue corporate bonds, corporate bonds, and non-financial enterprise debt financing instruments in accordance with Article 8 of these Measures (hereinafter referred to as debt-issuing enterprises);
（5） Other enterprises required by laws and regulations to disclose environmental information.

Listed companies and debt-issuing enterprises under any of the following circumstances in the previous year shall disclose environmental information in accordance with the provisions of these Measures:
（1） Being investigated for criminal responsibility due to violations of the ecological environment;
（2） A fine of more than 100000 yuan is imposed according to law due to violations of the ecological environment;
（3） Those who are punished continuously on a daily basis according to law for violations of the ecological environment;
（4） The production is restricted or suspended for rectification due to illegal acts of ecological environment;
（5） The license related to the ecological environment is revoked according to law due to the illegal act of the ecological environment;
（6） The legal representative, the principal responsible person, the directly responsible person in charge or other directly responsible persons are subject to administrative detention according to law due to the violation of the ecological environment.

Legal disclosure format of enterprise environmental information -- how to do the annual report?

Section I Contents and Terms Interpretation

The cover of the annual report shall contain the Chinese name of the enterprise, the unified social credit code, the year of the report, the date of preparation, etc.

The title page of the annual report shall contain the following commitments: the responsible person of the enterprise shall guarantee that the contents of the annual report are true, accurate and complete, without false records, misleading statements or major omissions, and shall bear corresponding legal liabilities.

The person in charge of environmental protection work or the person in charge of environmental protection agency shall ensure the authenticity, accuracy and completeness of environmental protection information and data in the annual report.

The enterprise shall, in accordance with the relevant standards or technical specification documents, make accurate and easy-to-understand explanations of terms that may cause obstacles to public understanding or have specific meanings.

Section 2 Summary of key environmental information

The enterprise shall make a summary description of the compliance with the laws and regulations of the ecological environment, the change of the administrative license of the ecological environment, the pollutant emission and the carbon emission, including but not limited to the following information:
（1） Change of annual ecological environment administrative license, including new acquisition, change, renewal, cancellation and application in progress;
（2） The annual discharge of major pollutants and carbon emissions, including the actual discharge of various pollutants, the production, utilization and disposal of industrial solid waste and hazardous waste, the discharge of toxic and harmful substances, carbon emissions, etc;
（3） Administrative punishment and judicial judgment of ecological environment received in the year.

Section III Basic information of the enterprise

The enterprise shall disclose the following basic information:
（1） Chinese name, legal representative, registered address, production address, industry category, enterprise contact person and contact information;
（2） The nature of state-owned enterprises, private enterprises, foreign-funded enterprises, collective enterprises, listed companies, debt-issuing enterprises and other enterprises, as well as enterprises that are key pollutant discharging units and implement mandatory cleaner production audit;
（3） Names of main products and services, production processes, and production processes that belong to the encouraged, restricted or eliminated categories (directories) published by the state and local authorities.

Section IV Enterprise environmental management information

The enterprise shall disclose the relevant information of all ecological and environmental administrative licenses (including but not limited to pollution discharge license, environmental impact assessment of construction projects, hazardous waste business license, waste electrical and electronic products disposal qualification license, etc.) that are within the validity period or are applying for approval or change:
（1） License name, number, approval document for obtaining the license, issuing authority, acquisition time and validity period;
（2） Main licensing matters.
The enterprise shall disclose the payment information of environmental protection tax:
（1） The amount of environmental protection tax paid by item and the total amount actually paid;
（2） The situation of enjoying tax reduction or exemption according to laws and regulations.
The enterprise shall disclose the information about the environmental pollution liability insurance that is legally insured.
Enterprises shall disclose the environmental protection credit rating. If there is any change in the annual environmental protection credit rating, it shall be fully disclosed.

Section V Information on the generation, treatment and discharge of pollutants

The enterprise shall disclose the information of all pollution prevention and control facilities installed and operated:
（1） Name of pollution prevention and control facilities, corresponding pollution-producing links, treated pollutants, name and number of corresponding sewage outlets;
（2） The name of the annual abnormal operation facilities, the pollutants discharged, the number of times, the date and the main reason;
（3） If the pollution prevention and control facilities are operated and maintained by a third party, the information of the operation and maintenance party shall be provided.
The enterprise shall disclose relevant information about the discharge of major water pollutants and air pollutants (including organized discharge and unorganized discharge):
（1） The number of outlets for water and air pollutants; The actual total amount of pollutants discharged from the main sewage outlets, the annual average of the daily average concentration of water pollutants, and the annual average of the hourly concentration of air pollutants; Installation of online automatic monitoring equipment for pollution sources at each drain outlet and networking with ecological and environmental departments;
（2） The name of unorganized emission monitoring points, the actual total discharge amount and actual discharge concentration of main water and air pollutants at each monitoring point;
（3） Annual production days, self-monitoring days (times), times of reaching the standard and times of exceeding the standard; If the entrusted third party inspection (supervision) institution conducts self-monitoring, it shall provide the name, qualification and other relevant information of the third party institution.
Enterprises shall disclose information on the generation, storage, flow direction, utilization and disposal of industrial solid waste:
（1） Name, type, composition and grade (Class I or Class II general industrial solid waste);
（2） Production, storage, utilization and disposal methods and utilization and disposal amount;
（3） Type (Class I or Class II), area, accumulated storage capacity and longitude and latitude coordinates of storage and disposal sites or facilities for general industrial solid waste;
（4） In case of entrusting others for utilization and disposal, the name, qualification and technical capacity of the entrusted party as well as the transportation, utilization and disposal of general industrial solid waste shall be provided.
The enterprise shall disclose the information on the generation, utilization and disposal of hazardous waste (including the use and disposal of hazardous waste by the enterprise itself and the use and disposal of hazardous waste by entrusted units):
（1） Name, waste code, main hazardous components, hazardous characteristics, etc;
（2） Production, storage, utilization and disposal methods, utilization and disposal, and accumulated storage;
（3） Area, longitude and latitude coordinates of storage and disposal sites or facilities;
（4） In case of entrusting others to use and dispose of the waste, the name and qualification of the entrusted party as well as the transfer receipt of hazardous waste shall be provided.
Enterprises shall disclose the name, form (liquid, gas, solid), toxicity, emission concentration and total emission of toxic and hazardous substances discharged according to the List of Toxic and Hazardous Air Pollutants, List of Toxic and Hazardous Water Pollutants, List of Priority Chemicals, etc.
Enterprises shall disclose the name, location, executive standard, emission limit, actual emission value and other information of noise emission monitoring points.
The enterprise shall disclose the main measures taken to prevent and control the dust pollution caused by construction dust and loading and unloading materials.
Enterprises under the management of pollution discharge license shall disclose the number of times that the implementation report of pollution discharge license should be prepared and published, the number of times that the actual report should be prepared and published, and the information released.

Section 6 Carbon emission information
1. Key greenhouse gas emission units that are included in the quota management of the carbon emission trading market shall disclose information related to carbon emissions:
（1） Actual annual carbon emissions and the actual emissions of the previous year;
（2） Quota settlement;
（3） Disclose emission facilities, accounting methods and other information according to the greenhouse gas emission accounting and reporting standards or technical specifications.

Section VII Mandatory cleaner production audit information
The enterprise shall disclose the mandatory cleaner production audit information:
（1） Reasons for implementing mandatory cleaner production audit;
（2） Implementation, evaluation and acceptance results of mandatory cleaner production audit.

Section 8 Ecological environment emergency information
1. Enterprises shall disclose emergency information of ecological environment:
（1） Emergency plan for environmental emergencies, filing authority and filing number;
（2） Existing ecological environment emergency resources;
（3） Occurrence and disposal of environmental emergencies.
2. Enterprises in Beijing-Tianjin-Hebei and its surrounding areas, Fen-Wei Plain and other areas that should take heavy pollution weather emergency measures should disclose the heavy pollution weather emergency response, including the response period, early warning level, performance grading results, early warning measures requirements, actual implementation of measures and other information.

Section 9 Illegal information of ecological environment
The enterprise shall disclose the information of the ecological environmental administrative penalty received, including the time of issuing the administrative penalty decision, the penalty department, the document number of the administrative penalty decision, the original text of the administrative penalty decision, and other information.
The enterprise shall disclose the information of the ecological environmental judicial judgment received, including the time of issuing the judgment, the judgment authority, the document number of the judgment, the original text of the judgment, and other information. The judicial judgment of ecological environment includes the administrative litigation judgment caused by the environmental administrative actions against enterprises (including licensing, punishment and compulsory measures); Adjudication, mediation and consultation of administrative, civil public interest litigation and ecological environmental damage compensation litigation caused by enterprises' environmental pollution and ecological damage; Judgment of tort civil actions caused by enterprises' pollution of the environment and destruction of the ecology.

Section X Interim report of this year
The enterprise shall disclose the quantity and main information of the annual interim report on the temporary disclosure of environmental information.
Section XI Ecological and environmental protection information related to investment and financing
Where a listed company issues stocks, bonds, depository receipts, medium-term notes, short-term financing bills, ultra-short-term financing bills, asset securitization, bank loans and other forms of financing, it shall disclose the financing form, amount, investment direction and other information, as well as relevant information on the response to climate change and ecological environment protection of the projects it invests in.
Where a bond issuer issues stocks, bonds, depository receipts, exchangeable bonds, medium-term notes, short-term financing bills, ultra-short-term financing bills, asset securitization, bank loans and other forms of financing, it shall disclose the financing form, amount, investment direction and other information, as well as the relevant information of the project invested in the financing to cope with climate change, ecological environmental protection and other related information.