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ARTICLE · 06 SEPTEMBER 2024

HKEx's Enhanced Climate Disclosure Requirements

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On 14 April 2024, the Stock Exchange of Hong Kong Limited published conclusions to its consultation on the enhancement of climate-related disclosures under its environmental, social, and governance...

United StatesFinance and Banking
Raymond Wong
Raymond Wong
Sherman Chan
Sherman Chan
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On 14 April 2024, the Stock Exchange of Hong Kong Limited published conclusions to its consultation on the enhancement of climate-related disclosures under its environmental, social, and governance ("ESG") framework. With effect from 1 January 2025, a new set of rules mandating climate-related disclosures (the "New Requirements") will be added to the Rules Governing the Listing of Securities on the Stock Exchange of Hong Kong Limited (the "Listing Rules"). The New Requirements will be implemented in phases subject to certain implementation relief.

New Disclosure Requirements

The New Requirements call for disclosure regarding the following four core pillars in relation to climate-related risks and opportunities:

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