ensive credibility support for ESG information disclosure. The Guideline therefore goes beyond the audit assurance recommended by the Exchange Guideline. They also pioneered the introduction of expert verification and retention of drafts as a means of enhancing credibility. Utmost Significance of the Guideline The Guideline provides nonferrous metals enterprises with a concrete operational framework for ESG information disclosure, establishing a solid foundation for the industry's sustainability reporting system. Standardizing disclosure enhances enterprise transparency and social responsibility, builds stakeholder understanding and trust, and strongly supports the industry's sustainable development. Against the backdrop of an increasingly complex global market environment, through compliant ESG disclosure, nonferrous metals enterprises can better meet the requirements of the international market and domestic policies, improve international competitiveness and market acceptance, and lay a solid foundation for their global business expansion. In the future, with the gradual implementation and promotion of the Guideline, the performance of the nonferrous metals industry in environmental protection, social responsibility, and corporate governance will be further enhanced, making positive contributions to the construction of a resource-efficient and environmentally friendly society and the realization of sustainable development.lg...