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《厦门市环境、社会和治理（ESG）发展行动方案（2025—2027年）》已经市政府研究同意，现印发给你们，请抓好组织实施。
厦门市人民政府办公厅
2025年4月27日
（此件主动公开）
厦门市环境、社会和治理（ESG）发展行动方案（2025—2027年）
厦门是习近平生态文明思想的重要孕育地和先行实践地,获得联合国人居奖、国际花园城市、生物多样性魅力城市、国家生态文明建设示范区、国家生态市、国家生态园林城市、全国文明城市“六连冠”等多项国际级、国家级荣誉。为更好应对经济全球化变革和可持续发展的时代需要，进一步强化厦门环境、社会和治理（以下称“ESG”）能力建设，打造厦门品牌，构建产业绿色转型新格局，打造国际竞争合作新优势，释放高质量发展新动能，构建厦门市发展ESG“124”体系，围绕建成ESG发展全国领先城市的1个目标，构建ESG先行实践、市场生态2大体系，打造ESG绿色产业、专业服务、理论创新、人才集聚4大高地，制定本行动方案。
一、工作目标
到2027年，全市ESG社会认知度显著提升，ESG政策体系逐步完善，生态体系加快形成。在厦上市公司ESG信息披露率力争达到70%左右，具有涉外业务的国有控股上市公司ESG信息披露率力争达到100%；民营企业、涉外企业及金融机构ESG信息披露率显著提升。打造厦门自贸片区和火炬高新区2个ESG试点区，打造以厦门国家会计学院为引领的有影响力的ESG高端智库群。用足用好厦门经济特区立法权，推进ESG相关领域制度建设。引进培育一批知名ESG专业服务机构，ESG鉴证覆盖率进一步提高，ESG评级水平进一步提升，ESG相关标准体系进一步完善，ESG服务能级进一步增强，形成政府、企业、科研机构、社会组织多方参与、协同合作的ESG发展体系，力争将厦门建设成为ESG发展全国领先城市。
二、主要举措
（一）构建ESG先行实践体系
1.推动建立健全企业ESG管理体系。推动企业将ESG理念纳入发展战略、管理制度和企业文化，建立相应的ESG组织机构、管理目标和绩效指标体系，提高企业应对外部环境变化的韧性，提高企业可持续发展能力。鼓励企业开展ESG数字化建设，运用大数据、人工智能等技术，聚焦绿色发展、社会贡献、劳动者权益保护、客户供应商关系、知识产权保护等领域，加强ESG定量数据获取和分析，构建智能化、绿色化发展模式，形成一批可复制可推广的应用场景和优秀实践案例。（责任单位：市发改委、财政局、工信局、数据管理局按职责分工，下同）
2.推动国有企业和上市公司带头先行实践ESG。建立国有企业ESG信息披露机制，推动在厦上市公司落实所属证券交易所ESG信息披露要求，对标财政部《企业可持续披露准则—基本准则（试行）》、国际可持续发展准则理事会（ISSB）《国际财务报告可持续披露准则》等国内国际通行标准，不断提高ESG信息披露率和披露质量。持续加强国有企业和上市公司ESG能力建设，积极参与国内外评级与国际交流，推动更多企业入围“国有企业上市公司ESG先锋100指数”等榜单。探索将ESG信息披露及评级情况纳入国有企业考核指标，推动企业在投资中增加ESG考量，带动更多企业参与ESG实践。（责任单位：市国资委，厦门证监局，市委金融办）
3.加快提升涉外企业ESG能力。发挥厦门对外开放的优势，密切跟踪国际ESG发展趋势，鼓励更多涉外企业对标国际一流企业，借鉴国际先进经验和方法，深入践行ESG，将ESG能力建设作为企业风险管控和拓展潜力的有效措施，积极在国际市场开展绿色贸易、绿色投资，承接绿色工程。鼓励在厦外资企业积极引入总部ESG先进理念，将在厦ESG实践纳入企业总部ESG报告。鼓励涉外企业积极加入国际ESG论坛和组织，推动市域内涉外企业加强ESG经验分享和交流，带动供应链上下游企业共同提升ESG能力和水平。（责任单位：市商务局、工信局）
4.引导民营企业积极践行ESG理念。培育引导民营企业践行ESG理念，以ESG实践助推民营企业增强长远竞争优势和可持续增长机会。支持引导相关机构探索建立与民营企业特点相适应的轻量化、简易的ESG披露标准体系。鼓励民营企业将ESG逐步运用到日常经营管理，实现经济效益与社会效益的双赢，不断提升企业竞争力、抗风险能力、品牌形象和社会影响力。（责任单位：市发改委、商务局、工信局、民政局、市场监管局，市工商联、贸促会）
5.推动ESG试点建设。对按规定符合条件的新取得ESG认证的企业给予一定奖励。发布厦门ESG优秀案例和榜单，促进ESG实践。发挥厦门自贸片区和火炬高新区先行先试优势，推动厦门自贸片区和火炬高新区ESG试点建设，全面对接国际和国内ESG标准和国际经贸规则，加强ESG相关政策支持，推动在货物贸易、服务贸易、数字贸易、对外投资合作、零碳园区建设等领域实践ESG，发挥试点带动效应，适时将经验做法在全市复制推广。推动各区结合自身优势和产业特色，鼓励辖区企业开展ESG实践，提高全市ESG能力水平。（责任单位：市商务局、财政局、发改委，各区人民政府，自贸委、火炬管委会）
（二）构建ESG市场生态体系
6.探索制定厦门优势产业ESG团体标准、行业标准。积极推动国家可持续准则标准的应用实践，支持研究机构、服务机构、协会学会、社会组织等积极参与国内外ESG披露、鉴证、评级标准制定，提高厦门在国际国内ESG标准体系制定上的话语权。在国际标准和国家通用准则的基础上，聚焦“4+4+6”现代化产业体系，支持龙头企业、协会学会等结合本市产业结构、经营主体规模和行业特征，推动制定一批ESG企业标准、团体标准，并适时复制推广形成权威性ESG行业标准，推动ESG信息披露、鉴证、评级标准化发展。（责任单位：市财政局、市场监管局、发改委、商务局，各行业主管部门）
7.鼓励开展ESG信息鉴证。加强审计机构、咨询服务机构等对国际主流ESG鉴证标准的研究，逐步提高ESG信息鉴证能力。鼓励本市国有企业和上市公司、民营企业、涉外企业等具有ESG治理实践基础的企业，引入独立公正权威第三方机构，对企业ESG披露信息进行鉴证，提高企业ESG信息披露的透明度和可信度。（责任单位：市财政局、国资委、工信局、商务局，市工商联，厦门证监局，各行业主管部门）
8.数字赋能碳排放管理平台建设。夯实ESG信息披露的底层数据支撑，持续完善厦门市碳足迹认证平台建设，鼓励企业开展产品碳足迹核算、认证，对按规定符合条件的企业给予一定资金支持。鼓励企业将碳核算、碳排放管理纳入企业战略规划与内部管理体系，建立完善碳排放管理体系，不断优化能源结构，提高能源使用效率，推广绿色技术，积极倡导绿色企业文化，强化低碳意识，实现绿色可持续发展。（责任单位：市发改委、生态环境局、工信局）
9.创新绿色金融与ESG深度融合。建立符合地方特色、服务低碳转型、产品服务多元、稳健有序运行的绿色金融体系，推动金融机构和获绿色金融支持的企业积极实践ESG，加强对与ESG风险和机遇相关的管理制度、战略规划、财务影响、绩效目标等内容的披露。支持金融机构加强ESG金融产品与服务创新，丰富绿色金融领域的ESG应用场景，为ESG评级高的企业提供利率优惠或简化业务流程，引导资金投向ESG项目，支持企业实践ESG。支持金融机构和企业发行ESG主题债券。支持ESG表现良好的企业上市。（责任单位：市委金融办，市财政局，人民银行厦门市分行、厦门金融监管局、厦门证监局）
10.推动消费模式绿色转型。加大绿色产品供给，引导企业开展绿色设计、选择绿色材料、采用绿色包装、开展绿色运输、回收利用资源，降低产品全生命周期能源资源消耗和对生态环境影响。积极扩大绿色消费，适时将ESG评价纳入招商引资考量和项目投资前期研究，引导企业和公众进行绿色采购。推广绿色生活方式，践行简约适度、绿色低碳理念。（责任单位：市发改委、工信局、商务局、生态环境局、交通局）
（三）打造ESG绿色产业高地
11.加快绿色低碳产业体系发展。围绕“4+4+6”现代化产业体系发展新质生产力，推进支柱产业绿色转型升级、战略性新兴产业加快发展，建设绿色制造体系和绿色服务体系，培育引进绿色低碳新产业、新业态、新商业模式，不断提升绿色低碳产业在经济总量中的比重。推进储能、氢能、新型电力系统、低碳零碳化工等绿色技术创新攻关，推动建设绿色技术国家创新中心、绿色技术创新联合体和基地。鼓励企业通过技术大力推广合同能源管理、合同节水管理、环境污染第三方治理等模式和以环境治理效果为导向的环境托管服务。（责任单位：市发改委、工信局、科技局、生态环境局、商务局）
12.构建全生命周期绿色低碳产业链供应链。鼓励电子信息、装备制造、新材料、新能源、消费品等行业龙头企业，在供应链整合、创新低碳管理等关键领域发挥引领作用，将ESG理念深度融入于产品设计、原料采购、生产、运输、储存、使用、回收处理的全过程，推动供应链全链条绿色低碳发展。加强人工智能在ESG领域的运用，支持产业链骨干企业加强ESG数字化平台建设，积极推动供应链ESG评价与应用，带动上下游企业实践ESG。（责任单位：市工信局、商务局、生态环境局、数据管理局）
13.推动打造绿色循环低碳产业园区。依托火炬高新区、同翔高新城等载体，积极创建一批国家级、省级、市级绿色园区。在绿色园区内推行绿色规划、绿色设计、绿色投资、绿色建设，构建园区内绿色低碳、循环经济产业链条，促进各类资源有效利用。培育一批国家级绿色工厂、绿色制造企业和绿色供应链管理企业，支持绿色工厂和企业积极编制ESG报告。（责任单位：市工信局、发改委、生态环境局，各区人民政府、火炬管委会）
（四）打造ESG专业服务高地
14.培育壮大ESG专业服务主体。大力引进国内外知名会计师事务所、ESG鉴证机构、ESG评级机构、咨询服务机构落户，吸引具有国际资质的碳足迹和碳排放认证机构在厦设立分支机构，健全ESG服务业态。支持本市专业服务机构积极拓展ESG服务业务，提高ESG专业服务能力，打造ESG服务品牌。强化行业监管，加强ESG专业服务机构管理，完善服务质量评价机制，引导专业服务机构规范、专业发展。推动组建ESG联合会、学会、协会，为ESG政策制定、标准编制、服务保障等提供专业支撑，带动ESG产业化、集聚化、规模化发展。（责任单位：市发改委、财政局、商务局、教育局、民政局，厦门大学、厦门国家会计学院）
15.加强ESG学习培训宣传。积极开展ESG培训学习、产业对接、宣传推广等活动，增强政府部门、社会、企业实践ESG的意识和能力。支持优秀企业积极参与国内外ESG评选活动，展示厦门ESG案例和经验做法，提升厦门ESG工作影响力。依托投洽会、厦门国际海洋周等重要活动载体，举办ESG年度国际论坛等具有国际影响力的ESG品牌活动，讲好厦门故事，加强ESG国际交流合作和宣传推广。（责任单位：市发改委、财政局、商务局、教育局，市委宣传部，厦门大学、厦门国家会计学院）
16.提高ESG国际仲裁能力。综合考量法律、制度、技术以及国际合作等多维度因素，提高涉外法律服务水平，提升ESG企业“走出去”的抗风险能力；探索引入第三方资助，确保资助行为合法合规；持续提升仲裁机构案件审理能力，保障ESG案件得到公正裁决并取得良好社会效果；加强机构合作，促进国内外仲裁机构之间加强合作交流，共享ESG仲裁的经验、案例和数据等，提高涉及ESG领域的国际商事仲裁能力。（责任单位：市司法局、商务局，自贸委，海丝法务办，厦门仲裁委）
（五）打造ESG理论创新高地
17.推动建设高端智库群。鼓励厦门高校院所、学术研究机构、学会协会加强ESG专业学科建设和载体平台建设，立足厦门国家会计学院、厦门大学在ESG研究上的优势，打造ESG高端智库群，创建系列培训、论坛等ESG品牌交流活动。（责任单位：厦门国家会计学院、厦门大学，市财政局、商务局、教育局）
18.打造国际化与本土化并举的ESG研究高地。持续跟踪研究ESG前沿问题，打造具有影响力的ESG产学研国际交流合作平台，探讨推动ESG的本土实践路径。加强ESG相关制度、披露、鉴证、评级等领域的理论研究，为政府部门政策制定提供理论支持。加强ESG运用理论研究，为企业实践ESG提供理论指导，加速研究成果转化。加强ESG投资发展理论研究，打造基于ESG的投资框架体系。（责任单位：厦门国家会计学院、厦门大学，市财政局、商务局、教育局）
（六）打造ESG人才集聚高地
19.重视ESG专业人才培养。将ESG职业培训纳入相关培训体系。支持高校院所、学术研究机构、行业协会学会、社会组织等，组织开展ESG能力建设的论坛、培训等活动。鼓励有条件的高校院所、科研机构加强ESG人才培养和社会服务，设立ESG相关专业，积极开展ESG课题研究、研发ESG高端课程，加强ESG专业复合型人才的培养和输出。（责任单位：市教育局、财政局、人社局，市科协，厦门大学、厦门国家会计学院）
20.吸引高层次ESG人才集聚。支持相关机构或企业发起设立厦门市ESG联盟、协会、学会等组织，吸引国际国内行业领军专家、ESG人才在厦门交流集聚。加强引进国内外ESG领域的专业研究人才，加强高校院所、科研机构的智力支撑。（责任单位：市财政局、人社局、教育局，市科协，厦门国家会计学院、厦门大学）
三、工作要求
（一）强化协调推进机制。市发改委要加强统筹协调，围绕将厦门建设成为ESG发展全国领先城市的目标，构建各行业主管部门、各区人民政府、各管委会、相关专家智库和咨询机构协同合作的ESG工作推进机制和交流合作机制，推动形成ESG实践发展的理念共识，形成纵向协同、横向联动的工作合力。
（二）强化责任落实机制。各责任单位要对照目标任务细化具体工作举措，紧跟国际ESG前沿动态，积极借鉴国内外先进城市做法，加强政策研究和制定，加大ESG的政策支持。结合本市ESG工作基础及实际情况，扬优势、补短板，分领域、分阶段推动解决制约本市ESG体系建设的难点堵点。
（三）强化跟踪问效机制。各责任单位要定期开展工作评估，对成效未达预期的举措适时调整完善，及时解决存在问题，形成持续迭代、良性循环的跟踪督促机制。要做好ESG相关政策的解读和宣传，引导各类企业、高校院所、研究机构、行业协会学会、社会组织和服务机构等积极参与ESG实践，形成发展ESG的浓厚氛围。
本方案自发布之日起施行，有效期至2027年12月31日。
厦门市人民政府办公厅 2025年4月28日印发
Action Plan for Environmental, Social, and Governance (ESG) Development (2025–2027)
As a key birthplace and early adopter of Xi Jinping Thought on Ecological Civilization, Xiamen has received many international and national titles, including the UN-Habitat Scroll of Honour Award, International Awards for International Garden City, Biodiversity Charming City, National Ecological Civilization Construction Demonstration Zone, National Ecological City, National Ecological Garden City, and top rankings in the six consecutive evaluations of National Excellence in Social Ethics. In response to the dual imperatives of economic globalization and sustainable development in the contemporary era, this Action Plan is formulated to: enhance Xiamen's Environmental, and Social Governance (ESG) capacity building; elevate its city branding; establish a new paradigm for industrial green transition; forge fresh competitive edges in global collaboration; and unleash innovative drivers for high-quality development. The city works to formulate the “124” ESG Development Framework: (1) One Goal: position Xiamen as a nationally leading city in ESG development; (2) Two Systems: an ESG demonstration and best practices system, and an ESG market ecosystem; and (3) Four Hubs: an ESG green industry hub, an ESG professional services hub, an ESG theoretical innovation hub, and an ESG talent hub.
I. Objectives
By 2027, we aim to substantially raise public awareness and social recognition of ESG across the city, improve the ESG policy framework step by step, accelerate the establishment of an ESG ecosystem, and significantly improve disclosure rates. We will establish two ESG pilot zones within Xiamen Area of China (Fujian) Pilot Free Trade Zone and Xiamen Torch Development Zone for High Technology Industries. A high-level ESG think tank cluster will be developed, with Xiamen National Accounting Institute as its core. We will fully leverage our legislative authority as a special economic zone to advance ESG-related institutional development. We will attract and nurture a group of reputable ESG professional service providers, expand the coverage of ESG assurance services, improve ESG rating levels, advance the standardization, and enhance capabilities of ESG-related services. A collaborative framework will be established to facilitate active participation from government departments, enterprises, research institutions, and social organizations. Through these efforts, we strive to establish Xiamen as a nationally leading city in ESG development.
II. Key Initiatives
1. Build an ESG Demonstration and Best Practices System
(1) Improve Top-Down ESG Management Systems within Enterprises. We will guide enterprises to incorporate ESG principles into their development strategies, management systems, and corporate culture. This includes establishing dedicated ESG governance structures, defining performance targets and setting up metrics systems. These measures aim to enhance organizational resilience against external challenges while systematically strengthening their sustainable development capacities. We will encourage enterprises to adopt ESG digitalization initiatives by leveraging big data and artificial intelligence (AI) technologies. Efforts will focus on enhancing data collection and analytical capabilities in areas including green development, social contributions, labor rights protection, customer and supplier relationships, technological innovation, and intellectual property protection. This will facilitate the establishment of smart and sustainable development models, ultimately creating replicable and scalable application scenarios and exemplary best practices.
(2) Encourage State-Owned Enterprises and Listed Companies to Spearhead the ESG Implementation. We will establish an ESG information disclosure mechanism for state-owned enterprises and support local listed companies in complying with ESG disclosure requirements of their respective stock exchanges. These measures will align with both domestic and international standards, including the Corporate Sustainability Disclosure Standards issued by China’s Ministry of Finance and the IFRS Sustainability Disclosure Standards issued by the International Sustainability Standards Board (ISSB), to improve the coverage and quality of ESG disclosures on an on-going basis. We will continuously strengthen the ESG capacity building for state-owned enterprises and listed companies, facilitate their participation in domestic and international ESG ratings as well as international exchanges, and promote the inclusion of more enterprises in rankings such as the “Central Enterprise ESG Pioneer 100 Index”.
(3) Enhance ESG Capabilities of Foreign-Related Enterprises. We will leverage Xiamen's strengths in opening up to closely monitor international ESG development trends. By encouraging more foreign-related enterprises to benchmark against global industry leaders and adopt international best practices and methodologies, we urge these enterprises to thoroughly implement ESG principles and strengthen their ESG capacity building. We will empower them to proactively engage in green trade, pursue green investments, and execute green contracts in international markets. We will encourage foreign-invested enterprises in Xiamen to introduce advanced corporate ESG concepts and disclose the locally implemented practices in their corporate ESG reports. We further urge foreign-related enterprises to actively participate in global ESG forums and organizations, while fostering ESG knowledge-sharing among Xiamen-based foreign-related enterprises, thereby strengthening ESG capabilities and performance across their supply chain ecosystems.
(4) Guide Private Enterprises to Actively Implement ESG Principles. We will provide guidance for private enterprises on adopting ESG principles, leveraging ESG practices to strengthen their long-term competitiveness and sustainable growth potential. We will support relevant institutions in developing a simplified ESG disclosure framework tailored to the characteristics of private enterprises. Private enterprises are encouraged to progressively integrate ESG into their daily operations, achieving balanced economic and social outcomes while enhancing their corporate competitiveness, risk resilience, brand reputation, and social impact.
(5) Advance the Development of ESG Pilot Demonstration Zones. By releasing Xiamen’s ESG best-practice case studies and rankings, we will establish exemplary models for ESG implementation. Xiamen Area of China (Fujian) Pilot Free Trade Zone and Xiamen Torch Development Zone for High Technology Industries, building on their pioneering nature, will be developed into ESG pilot demonstration zones. These zones will fully align with both international and domestic ESG standards as well as with global trade rules. Through strengthened ESG-related policy support, we will advance ESG implementation in merchandise trade, service trade, digital trade, outbound investment cooperation, and zero-carbon industrial park development. By leveraging the zones' leading role, we will replicate successful practices citywide in a phased manner. We will enable all districts to capitalize on their distinctive strengths and industrial characteristics while encouraging local enterprises to adopt ESG practices, thereby elevating the ESG capabilities of the city as a whole.
2. Develop an ESG Market Ecosystem
(6) Pilot the Development of ESG Association Standards and Sectoral Standards for Xiamen's Leading Industries. We will actively promote the practical application of the National Corporate Sustainability Disclosure Standards and support research institutions, service providers, industry associations, as well as social organizations in participating in domestic and international ESG disclosure, assurance, and the formulation of rating standards, thereby enhancing Xiamen's influence in shaping international and domestic ESG standard systems. Building upon international and national ESG standards, we will prioritize advancing industry-specific ESG standardization within the “4+4+6” modern industrial structure. This will be achieved by supporting leading enterprises and industry associations to develop sector-specific ESG corporate standards and association standards that align with the city's industrial structure, the scales of enterprises, and sector-specific characteristics. These standards will be replicated to form authoritative sectoral standards in a well-planned manner, driving forward standardization of ESG disclosure frameworks, assurance mechanisms, and rating systems.
(7) Advocate for ESG Assurance Implementation. We will support consulting agencies and other professional service providers in intensifying research on international ESG assurance standards and enhancing their technical competencies in ESG assurance engagements. Enterprises with established ESG governance frameworks, including state-owned enterprises, listed companies, private enterprises, and foreign-related enterprises, are encouraged to engage independent, impartial, and reputable third-party institutions for assurance verification of the ESG information, thereby enhancing both the transparency metrics and credibility of corporate ESG disclosure mechanisms.
(8) Advance Digitally-Enabled Carbon Management Platforms. We will strengthen the data foundation underpinning ESG disclosures through continued development of Xiamen's carbon footprint certification platform, and encourage enterprises to conduct product carbon footprint accounting and obtain professional certification. We will institutionalize carbon accounting and emissions management into corporate strategic and internal governance frameworks, requiring enterprises to establish comprehensive carbon emissions management mechanisms, optimize energy mix with measurable efficiency targets, adopt certified green technologies, and foster sustainable corporate cultures, enhance carbon reduction consciousness, and advance green and sustainable development.
(9) Integrate Green Finance and ESG Practices. We will establish a green finance system that is in line with regional conditions, facilitative to low-carbon transition, and marked by diverse product-service offerings and robust orderly operations. Financial institutions and green finance-supported enterprises are encouraged to actively practice ESG. We shall step up disclosure of management systems, strategic roadmaps, financial materiality assessments, as well as performance targets and metrics pertaining to ESG risks and opportunities. We will support financial institutions in strengthening the innovation of ESG financial products and services, diversifying ESG application scenarios in the green finance sector, and offering preferential interest rate or streamlined business processes to enterprises with high ESG ratings. We will support financial institutions and enterprises in issuing ESG-themed bonds and support enterprises demonstrating strong ESG performance in going public.
(10) Advance Green Transition of Consumption Patterns. We will increase supply of green products, encourage enterprises to go green in design, material selection, packaging, and logistics, and establish resource recycling systems, thereby reducing energy and resource consumption throughout the product’s full lifecycle while minimizing its ecological impacts. We will proactively expand green consumption and steer enterprises and the public toward green procurement. We will promote green lifestyles among the public and excise moderation and green low-carbon principles.
3. Establish an ESG Green Industry Hub
(11) Accelerate the Development of a Green and Low-Carbon Industrial System. We will focus on developing new quality productive forces within Xiamen’s “4+4+6” modern industrial structure, by promoting green transition and upgrading of pillar industries, accelerating the growth of strategic emerging industries, developing green manufacturing and service systems, while cultivating and attracting new green and low-carbon industries, emerging business formats, and innovative business models, thereby continuously increasing the share of green and low-carbon industries in the overall economy. Enterprises are encouraged to leverage technological advancements to promote energy performance contracting, water stewardship contracting, third-party environmental governance models, and implement outcome-based environmental stewardship services.
(12) Build Full Lifecycle Green and Low-Carbon Industrial and Supply Chains. We encourage leading enterprises to play a leading role in critical areas such as supply chain integration and innovative low-carbon management. This involves applying ESG philosophy to the entire process including R&D design, raw material procurement, production, logistics, warehousing, consumption and recycle/disposal. These efforts will advance supply chain-wide green and low-carbon development. We will strengthen the application of artificial intelligence in ESG-related domains, actively implement ESG assessments in supply chain management, and lead industry-wide adoption of ESG principles across upstream and downstream chains.
(13) Advance the Development of Green, Circular, and Low-Carbon Industrial Parks. By leveraging platforms such as the Xiamen Torch Development Zone for High Technology Industries and Xiamen Tongxiang High-tech City, we take active measures to develop a group of national, provincial, and municipal-level green industrial parks. We encourage green planning, design, investment, and construction within these green industrial parks to establish industrial chains of low-carbon as well as circular economy and enhance efficient resource utilization. We cultivate a group of national-level green factories, green manufacturing enterprises, and green supply chain management enterprises, while supporting these entities in compiling ESG reports.
4. Establish an ESG Professional Services Hub
(14) Nurture and Expand ESG Professional Service Entities. We will vigorously attract renowned domestic and international ESG service providers, including accounting firms, ESG assurance providers, ESG rating and consulting agencies, to set up operations in Xiamen. We will also facilitate internationally accredited carbon footprint and emissions certification bodies to set up branches in Xiamen, thereby strengthening the ESG services ecosystem. We will support local professional organizations to actively expand their ESG-related services and enhance ESG professional service capabilities, and develop ESG service brands. We will reinforce the governance of ESG professional service institutions, refine service quality evaluation mechanisms, and guide professional service institutions toward standardized and professional development. We will encourage and promote the establishment of ESG institutions, societies, and industry associations to provide professional support for ESG policy-making, standardization, and services, thereby driving the industrialization, cluster-based development, and scale expansion of ESG.
(15) Strengthen ESG Learning, Training, and Promotion. We will actively conduct ESG learning and training programs, industry alignment initiatives, and public outreach to enhance the awareness and capabilities of government departments, civil society, and enterprises in implementing ESG practices. We will support exemplary enterprises in engaging with domestic and international ESG awards and recognition programs to showcase Xiamen’s ESG cases and practices and enhance the city’s visibility. We will leverage pivotal platforms including the China International Fair for Investment and Trade (CIFIT) and World Ocean Week in Xiamen to host internationally influential ESG-themed events such as an annual ESG global forum to showcase Xiamen's best practices, strengthen international ESG collaboration, and enhance global promotion efforts.
(16) Enhance ESG-Related International Arbitration Capabilities. We will take into comprehensive consideration legal frameworks, institutional mechanisms, technological readiness, and international collaboration to advance cross-border legal services, thereby enhancing risk resilience for enterprises in global expansion ventures. We will explore the introduction of third-party funding mechanisms with sound legal and regulatory compliance, while advancing arbitration institutions' case-processing capacity to ensure equitable adjudication of ESG-related disputes and deliver positive impact. We will intensify institutional collaboration by facilitating dynamic exchanges between domestic and international arbitration bodies. This includes sharing ESG arbitration experiences, case precedents, and datasets to enhance institutional competencies in resolving ESG-related international commercial disputes.
5. Establish an ESG Research Innovation Hub
(17) Advance the Development of a High-Level Think Tank Alliance We encourage universities, research institutes, academic societies, and professional associations in Xiamen to strengthen the development of ESG disciplines and supporting platforms. By leveraging the research strengths of Xiamen National Accounting Institute and Xiamen University in ESG studies, we aim to establish a high-level ESG think tank group and develop ESG exchange initiatives such as training programs, forums and others.
(18) Forge an ESG Research Hub with Global Connection and Local Relevance. We will continue to follow ESG frontier developments, establish a platform for international collaboration among ESG industry, academic and research institutes, and advance ESG practices with local perspectives. We will strengthen theoretical research on ESG-related frameworks, disclosure mechanisms, assurance standards, and rating methodologies to provide a theoretical foundation for government decision-making. We will deepen studies on ESG applied theories to offer enterprises actionable guidance and accelerate the commercialization of research outcomes. We will advance research on ESG-driven investment to establish an investment framework underpinned by ESG philosophy.
6. Establish an ESG Talent Hub
(19) Prioritize ESG Talent Development. We will integrate ESG-related professional training into relevant training systems. Universities, research institutes, academic societies, industry associations, and social organizations are encouraged to organize ESG capacity-building forums and training programs. We will encourage qualified higher education institutions and research institutes to strengthen ESG talent cultivation and social services, establish ESG-related academic disciplines, conduct ESG research projects, develop advanced ESG courses, and enhance the cultivation and supply of interdisciplinary ESG professionals.
(20) Attract High-Caliber ESG Talents. We support relevant institutions and enterprises in initiating and establishing Xiamen ESG alliances, associations, and academic societies to attract domestic and international leading experts and ESG professionals for exchanges and collaboration in Xiamen. We will strengthen the recruitment of domestic and global professional research talents in ESG fields, and enhance intellectual support from higher education institutions and research institutes.
附件：1.厦门市环境、社会和治理（ESG）发展行动方案（2025—2027年）
2.Action Plan for Environmental, Social, and Governance (ESG) Development (2025–2027)
