主要技术内容
前言..................................................................................................................................III
1范围................................................................................ ...............................................1
2规范性引用文件............................................................................................................1
3术语和定义....................................................................................................................1
4披露目标、形式与周期................................................................................................2
4.1披露目标.....................................................................................................................2
4.2披露形式.....................................................................................................................2
4.3 披露周期....................................................................................................................3
5披露原则........................................................................................................................3
5.1可靠性.........................................................................................................................3
5.2 相关性........................................................................................................................3
5.3可比性.........................................................................................................................3
5.4可验证性.....................................................................................................................3
5.5可理解性.....................................................................................................................3
5.6及时性.........................................................................................................................3
6披露内容........................................................................................................................3
6.1总则............................................................................................................................3
6.2披露指标体系............................................................................................................3
6.3环境信息披露............................................................................................................4
6.4社会信息披露............................................................................................................4
6.5治理信息披露............................................................................................................4
7 披露流程.......................................................................................................................4
附录A(资料性) 新能源汽车企业可持续信息披露指标体系.....................................6
附录B(资料性) 新能源汽车企业可持续信息披露示例............................................27
参考文献.........................................................................................................................28
适用范围
本文件提出了新能源汽车企业在可持续信息披露的披露目标、形式与周期、披露原则、披露内容和披露周期的指南。
本文件适用于新能源汽车企业可持续信息的披露,其他汽车产业链和供应链相关企业可参照使用。
是否包含专利
否
