Interpretation of the ‘Consultation Paper – Review of The Environmental, Social and Governance Reporting Guide and Related Listing Rules’ released by HKEx (PART 2)
Earlier this year, HKEx has published the consultation paper amending the reporting Guide with reference to Task force on Climate-related Financial Disclosures ('TCFD'), in order to meet investors' and stakeholders' expectations and to facilitate the inclusion of additional core elements in the ESG report. The changes suggested in the consultation paper are listed as below.
