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《中国可持续发展报告编制指南》之总体要求与披露框架解读
权威解读上交所《可持续发展报告编制指南第一号：总体要求与披露框架》。本文深入剖析报告主体、范围、期间及议题设置，详解双重重要性评估（财务重要性与影响重要性）步骤与判断依据。助您构建完善的ESG治理架构、制定有效战略、管理风险机遇、设定明确指标与目标，全面提升可持续发展
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