The Stock Exchange of Hong Kong Limited (the Exchange or HKEX) issued its conclusions on the enhancement of climate-related disclosures under its ESG framework (ESG Code) on 19 April 2024, together with an Implementation Guidance, including practical application examples, to assist HKEX issuers in understanding the new climate disclosure requirements under Part D of the ESG Code (Appendix C2).
Find out more on the key changes compared to the Consultation Paper and the implications to companies.
Mainland China and Hong Kong Sustainability Deputy Leader, PwC Hong Kong
Tel: +[852] 2289 1314