香港上市公司气候披露的新时代（英）-10页

NewEraofClimateDisclosureforHongKongListedCompanies25April2024NewEraofClimateDisclosureforHongKongListedCompaniesApril,2024EXECUTIVESUMMARY•On19April2024,theHongKongStockExchange(“HKEX”)releasedtheConsultationConclusionsonEnhancementofClimate-relatedDisclosuresundertheEnvironmental,SocialandGovernanceFramework(followingonfromaConsultationPaperissuedinApril2023)layingoutnewrequirementsinrespectofclimate-relateddisclosures(“NewClimateRequirements”)•TherequirementsarealignedwithIFRSS2Climate-relatedDisclosures(“IFRSS2”)tothemaximumextentpossible•TheHKEXhasputinplaceaphasedapproachtoimplementationofthenewrequirementsbasedontiersofissuers(largecapissuers,mainboardissuersotherthanlargecapissuersandGEMissuers)(“PhasedApproach”)•Anumberofdifferentimplementationreliefshavebeenputinplaceinordertoeasethedifficultiesofcomplianceforissuers•HKEXissuersnowhavefinalclarityontheNewClimateRequirementsandwillbeabletofocuseffortsonpracticalstepsneededtodealwiththechallengeofbeingreadytomeetthenewreportingrequirementsIntroduction&backgroundOn14April2023,theHKEXpublishedaConsultationPaperseekingviewsonproposalstoamenditsESGreportingframework,whichispredominantlysetoutinAppendixC2totheMainBoardListingRulesandGEMListingRules,tomandatethatlistedissuersmakeclimate-relateddisclosuresbasedonthethenproposedIFRSS2intheirESGre...