In April 2023, the Stock Exchange of Hong Kong Limited (SEHK) published a consultation paper (the Consultation Paper) which contains amendments to the Hong Kong Exchanges and Clearing Limited (HKEX) Listing Rules to require all SEHK-listed issuers to comply with enhanced climate-related disclosures in their ESG reports. The proposed amendments are intended to be largely aligned with the IFRS’s International Sustainability Standards Board Climate-related Disclosures Standard (ISSB Climate Standard), the Exposure Draft of which was published in March 2022 and the official adopted version issued on 26 June 2023.

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