Tag:ISSB

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Hong Kong delays implementation of Listing Rules Amendments for Climate Disclosures to 2025
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Australia: Mandatory Climate Disclosure-October Update

Hong Kong delays implementation of Listing Rules Amendments for Climate Disclosures to 2025

By: Carolyn Sng and Sook Young Yeu

The Stock Exchange of Hong Kong Limited (HKEX) had been consulting on proposals to enhance climate-related disclosures under its environmental, social and governance framework, with a previously proposed implementation date of 1 January 2024. The HKEX announced on 3 November 2023 that the implementation date of the Listing Rules amendments will be postponed to 1 January 2025.

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Australia: Mandatory Climate Disclosure-October Update

By: Jim Bulling and Ben Kneebush

As previously discussed in our post, the Australian Treasury has proposed to introduce mandatory climate-related financial disclosure standards in Australia. This will have a profound impact on the financial services industry, as financial services entities (including superannuation funds) will be captured by this disclosure framework. Under a phased implementation, reporting commences on 1 July 2024 for certain large entities.

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