德勤：2024香港上市公司气候披露的新时代报告（英文版）

On 14 April 2023, the HKEX published a Consultation Paper seeking views on proposals to amend its ESG reporting framework, which is predominantly set out in Appendix C2 to the Main Board Listing Rules and GEM Listing Rules, to mandate that listed issuers make climate-related disclosures based on the then proposed IFRS S2 in their ESG reports.