The Exchange will gradually introduce new climate information disclosure requirements starting from 2025

The Stock Exchange of Hong Kong has announced that all listed companies will be required to provide mandatory climate-related disclosures based on the new reporting standards from the #IFRS Foundation's International Sustainability Standards Board ( #ISSB ). 

Starting from the 2025 reporting year, companies will need to disclose Scope 1 and 2 emissions. This decision follows a consultation by the exchange, which received broad support for the proposed disclosures.  The IFRS released general sustainability and climate reporting standards in June 2023, and #IOSCO has called on regulators to incorporate these standards into their sustainability reporting frameworks. 

The Hong Kong government has also expressed its commitment to developing a comprehensive ecosystem for sustainability disclosure, including the adoption of ISSB standards and the development of local sustainability reporting standards aligned with ISSB.

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