Topics Covered (Fourth Cohort)

In line with Listing Rules requirements, the ESG Reporting Certification Course will cover:

  • Introduction to HKEX’s ESG Reporting Guide
  • Directors’ duties in ESG & climate reporting
  • Governance structure for ESG and climate-related disclosures
  • Setting strategy, materiality assessment, and identifying risks and opportunities
  • Setting metrics and targets
  • ESG and climate-related disclosures
  • Data collection, report drafting, timeline
  • Workshops – ESG materiality assessment, SDGs mapping, sector specific KPIs and alignment with international standards
  • Update on Climate Disclosures under ESG Framework

Update on Climate Disclosures under ESG Framework

  • In April 2023, Hong Kong Exchanges and Clearing Limited (HKEX) published a consultation paper to propose the increased climate-related disclosures by all issuers in their ESG reports, and the new climate-related disclosures aligned with the Climate Standard so finalised by the International Sustainability Standards Board (ISSB).
  • ISSB released two standards, IFRS S1 and IFRS S2 in June 2023, and further indicated to publish an Adoption Guide with recommended approaches on scaling and phasing-in of requirements.
  • In November 2023, HKEX announced to postpone the implementation of Listing Rule amendments for a year to 1 January 2025, giving issuers more time to get familiarised with the new climate-related disclosure requirements.
  • Registrants of the Fourth Cohort will be invited to attend one seminar on the updating of climate disclosures to be organised by the Institute (in Q4 2024) on complimentary basis. This forthcoming seminar does not form any part of the Fourth Cohort.

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