This briefing provides an overview of China’s Environmental, Social and Corporate Governance (ESG) measures. Over the past years an increasing number of guidelines, initiatives and other measures were introduced that apply to Chinese companies active at home and abroad. However, these guidelines are often not mandatory and businesses can decide not to comply...despite those positive developments, the measures’ implementation is neither straightforward nor guaranteed. Research has shown that Chinese financiers continue to support questionable companies at home and abroad.