Measuring the Financial Impact of HKEx’s New Climate Disclosure Requirements and Their Implications for Business Valuation
Introduction and Regulatory Context: HKEx’s 2025 Climate Disclosure Mandate HKEx’s enhanced ESG Reporting Code, effective January 1, 2025, mandates quantitative climate disclosures to bridge sustainability and finance, while we recognize these requirements place additional burdens on company management in preparing and verifying disclosures. This article outlines the key elements and offers a structured path forward. […]