三. 信息公开 III. Disclosure
III. Disclosure
三. 信息公开
1. Enterprises should take into account established disclosure policies in the countries and sectors in which they operate, and consider the views and informational requirements of shareholders and other relevant stakeholders. Enterprises should disclose regular, timely, reliable, clear, complete, accurate and comparable information in sufficient detail on all material matters. This information should be disclosed for the entire enterprise, and, where appropriate, along business lines or geographic areas. Disclosure policies of enterprises should be tailored to the nature, size and location of the enterprise, with due regard taken of costs, business confidentiality and other competitive concerns.
1. 企业应考虑其经营所在国家和行业的既定披露政策,并考虑股东和其他相关利益相关者的意见和信息要求。企业应就所有重大事项定期、及时、可靠、清晰、完整、准确和有比对性的就详细信息进行充分披露。该信息应为整个企业披露,并且,在适当的情况下,按业务线或地理区域披露。企业的信息披露政策应根据企业的性质、规模和所在地进行调整,并适当考虑到成本、商业保密和其他竞争问题。
2. Disclosure policies of enterprises should include, but not be limited to, material information on:
a) the financial and operating results of the enterprise;
b) enterprise objectives and sustainability-related information;
c) capital structures, group structures and their control arrangements;
d) major share ownership, including beneficial owners, and voting rights;
e) information about the composition of the board and its members, including their qualifications, the selection process, other enterprise directorships and whether each board member is regarded as independent by the board;
f) remuneration of members of the board and key executives;
g) related party transactions;
h) foreseeable risk factors;
i) governance structures and policies including the extent of compliance with national corporate governance codes or policies and the process by which they are implemented;
j) debt contracts, including the risk of non-compliance with covenants.
2. 企业的信息公开制度应包括、但不限于如下方面的重大信息:
a) 公司的财务和企业业务成果;
b) 企业目标和可持续性相关信息;
c) 资本结构,组织结构及控制管理情况;
d) 主要股权,包括受益相关人和投票权;
e) 董事会及其成员的组成情况,包括其任职资格、遴选程序、其他企业董事职务以及董事会是否认为每位董事会成员具有独立性;
f) 董事会成员和主要管理人员的薪酬;
g) 相关方交易;
h) 可预见的风险因素;
i) 公司治理结构和政策,包括符合国家公司治理规范或政策的程度及其实施过程;
j) 债务合同,包括不遵守契约的风险。
a)value statements or statements of business conduct intended for public disclosure including policies on responsible business conduct issues that articulate the enterprise’s commitments to the principles and standards contained in the Guidelines, and its plans for implementing due diligence;
b)policies and other codes of conduct to which the enterprise subscribes, their date of adoption and the countries and entities to which such statements apply;
c)information on measures taken to embed policies on responsible business conduct issues into the enterprise’s management and oversight bodies;
d) the enterprise’s identified areas of significant impacts or risks, the adverse impacts or risks identified, prioritised and assessed, as well as the prioritisation criteria;
3. 企业关于执行负责任的商业信息调查也很重要,包括将其作为将开展尽职调查作为企业责任的一部分。第2款其中一些信息也可能是比较重要的。负责任的商业行为信息可以包括:
a)用于公开披露的价值声明或商业行为声明,包括阐明企业对《准则》所载原则和标准的承诺的负责任商业行为的政策,以及实施尽职调查的计划;
b)企业签署的政策和其他行为准则,其正式通过日期以及此类声明适用的国家和实体;
c)为将负责任的商业行为问题政策纳入企业管理和监督机构而采取的措施;
d)企业已识别的重大影响或风险领域,已识别、排序和评估的不利影响或风险,以及排序标准;
e) its performance in relation to the statements in paragraph 3(a) and the codes in paragraph (b) including the actions taken to prevent or mitigate risks or impacts identified in paragraph 3(c) and (d), including where possible estimated timelines and benchmarks for improvement and their outcomes, including the enterprise’s provision of or co-operation in any remediation;
f) information on internal audit, risk management and legal compliance systems;
g) information on relationships with workers and other stakeholders;
h) additional information in line with disclosure recommendations on responsible business conduct information provided in Chapters IV and VI.
e) 其与第3(a)段陈述和第(b)段规范相关的表现,包括为预防或减轻第3(c)段和第(d)段所确定的风险或影响而采取的行动,在可能的情况下包括改进的估计时间表和基准及其结果,包括企业提供或合作进行任何补救;
f)内部审计、风险管理和法律合规制度的信息;
g)与雇员和其他利益相关者的关系信息;
h)符合第四章和第六章关于负责任的商业行为信息披露建议的补充信息。
4. Enterprises should prepare and disclose information in accordance with internationally recognised accounting and disclosure standards, and refrain from publication of insufficient or unclear information. An annual external audit should be conducted by an independent, competent and qualified auditor in accordance with internationally recognised auditing, ethical and independence standards in order to provide reasonable assurance to the board and shareholders that the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. In order to enhance the credibility of responsible business conduct information, enterprises may seek external assurance attestation of such information.
4. 企业应当按照国际公认的会计和披露准则编制和披露信息,避免披露不充分或不明确的信息。年度外部审计应由独立的、有能力的和合格的审计师按照国际公认的审计、道德和独立性标准进行,以便向董事会和股东提供合理的保证,即财务报表在所有重大方面都是按照适用的财务报告框架编制的。为了提高负责任的商业行为信息的可信度,企业可以寻求外部对这些信息的鉴证。
² The above information is for reference only.
² 以上信息仅供参考