ICS03.100.01 CSSA11 团体标准 T/BPEABPEA001-2023 私募投资基金管理人 可持续投资信息披露通则 GeneralPrinciplesforDisclosure ofSustainableInvestment Informationfor PrivateInvestmentFundManagers 2023-9-4发布 2023-9-4实施 北京基金业协会发布 全国团体标准信息平台 目录 前言.................................................................................................................................................................1 引言.................................................................................................................................................................2 1范围.............................................................................................................................................................3 2规范性引用文件........................................................................................................................................3 3术语和定义.................................................................................................................................................4 4披露原则.....................................................................................................................................................8 4.1实质性....................................................................................................................................................8 4.2真实性....................................................................................................................................................8 4.3透明性....................................................................................................................................................8 4.4完整性....................................................................................................................................................8 4.5一致性....................................................................................................................................................8 4.6时效性....................................................................................................................................................9 5披露体系.....................................................................................................................................................9 5.1可持续发展纲要..................................................................................................................................9 5.1.1可持续发展战略....................................................................................................................9 5.1.2可持续发展目标....................................................................................................................9 5.2可持续运营.........................................................................................................................................10 5.2.1公司文化...............................................................................................................................10 5.2.2组织架构...............................................................................................................................11 5.2.3制度流程...............................................................................................................................12 5.2.4人力资本...............................................................................................................................13 5.3可持续投资.........................................................................................................................................14 5.3.1可持续投资流程.................................................................................................................14 5.3.2尽责管理与价值创造........................................................................................................16 6披露要求与应用......................................................................................................................................17 6.1披露形式..............................................................................................