您的浏览器禁用了JavaScript(一种计算机语言,用以实现您与网页的交互),请解除该禁用,或者联系我们。 [香港特别行政区]:香港可持续披露路线图:目标.核证.实现 - 发现报告

香港可持续披露路线图:目标.核证.实现

2024-12-10 - 香港特别行政区 大熊
报告封面

02P.9 3.13.2 04 4.14.24.3 05P.30 01 20236ISSB12ISSB 306020231ISSB20243ISSB 3ISSB2028ISSB 2ISSB2024202581 202511220261132027202811 2028 20252025 4 ISSB/ 02 ISSBS1HKFRS S1S2HKFRS S2 Exposure Draft Hong Kong Financial Reporting Standard S1 General Requirements forDisclosure of Sustainability-related Financial Information S1HKFRS S1S2HKFRS S2 15052022ISSB20246ISSB6ISSB ISSB7 ISSB ISSB •ISSBISSBa ISSB •ISSBc •ISSBd •ISSB202493057%40%b •20244ISSBe 202491610272024202581 0203 2028 ISSB 202458 20245 •a •/b •d •a • • •c - - - 3.1 ISSB20251 20244212025112202611 ISSB2027ISSB12 •C2ADa •4.1c •Listedb 202811 ISSB 3.2 3.1 2028 0204 4.1 20241150002025 Sustainability assurance2025 •a •b •c 2024580010020251 2025 4.2 ISSB Data and technology 202422632ISSB 20246 •a •ESGb •c •ESGd •ESGe 15 202410 ISSB CDP/ACDP 20245010101001010010101001010101010 2025Data and technology 4.3 9ISSB i. 2021202111202311 ISSB202432024620249ISSB10 20246 20246 20249 ISSBISSB ISSB ii. 2024125 2002,850 ISSB202312 iii./ ISSB ESGESG ISSB 20242024 04 ESG AcademyaESGbESGESGESGESGSustainability assurance ESG Academy ESG Academy ESG ESG ESG 05 2028 ISSB