The first step in ESG disclosure requirements for exchanges is to collect carbon emissions data
On April 14, 2024, the Hong Kong Exchanges and Clearing Limited (HKEX) released a consultation paper proposing that all listed companies disclose climate-related information in their annual environmental, social, and governance (ESG) reports. This proposal includes the requirement for listed companies to comply with the climate-related disclosure requirements outlined in the International Sustainability Standards Board (ISSB) Climate-related Financial Disclosures (TCFD) framework. The proposed amendments are intended to be included in Appendix 27 of the Main Board Listing Rules and Appendix 20 of the GEM Listing Rules.
Further Reading:: https://bit.ly/3WiWW5X
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