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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.

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