星展&毕马威：2025年促成改变：香港上市公司关键行业的资讯气候披露与前瞻报告（英文版）

In April 2024, HKEX published its Conclusions on Climate Disclosure Requirements, enhancing climate-related disclosure requirements for listed companies to align with International Financial Reporting Standards (IFRS) S2 Climate-related Disclosures. These requirements became effective in January 2025, asking companies to make more granular disclosure of their governance, strategy, risk management, and metrics & targets for climate-related matters.Riding on the implementation of these new