The Hong Kong Stock Exchange is seeking feedback on its proposals to improve climate disclosure in ESG reporting

The Hong Kong Stock Exchange is seeking feedback on its proposals to improve climate disclosure in ESG reporting, including making it mandatory for all issuers and introducing new disclosures in line with the Climate Standard (S2) of the International Sustainable Development Standards Board (ISSB).

It is proposed to introduce mandatory disclosure requirements in accordance with TCFD recommendations by 2025. There are also transitional provisions for certain types of disclosures during the first two reporting years starting from January 1, 2024.

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