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Asia-Pacific

HK to Mandate Climate-related Disclosures from 2024

New rules aligned with ISSB and TCFD will become effective on 1 January 2024, applying to ESG reports published in 2025. 

Hong Kong Exchanges and Clearing (HKEX) has published a new consultation paper proposing to require climate-related disclosures in ESG reports, an upgrade from the current 'comply-or-explain' approach.  The paper, which is open for comment until 14 July 2023, proposes to introduce new climate-related disclosures aligned with the International Sustainability Standards Board…

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