《2024年香港上市公司环境、社会与管治报告调研》中-68页

Group 1 - The core viewpoint of the report is that ESG disclosure among Hong Kong listed companies has reached a mature stage, with significant improvements in reporting quality and compliance with international standards [1][15][26] - The report indicates that 93% of companies have achieved an ESG disclosure rate greater than 80%, marking a 14.1% increase from 2022 [2][26] - The Hong Kong Stock Exchange (HKEX) has introduced new climate disclosure regulations that will take effect on January 1, 2025, aligning with the ISSB climate standards [1][24] Group 2 - The report highlights that 98% of companies disclose board oversight on ESG matters, and 96% involve key stakeholders in the process, indicating a strong commitment to ESG governance [2][3] - Climate disclosure is improving, with 87% of companies reporting board oversight of climate risks, although advanced areas like scenario analysis (23%) and Scope 3 emissions (31%) still require development [3][4] - Biodiversity disclosure is in its early stages, with only 28% of companies reporting their impact on biodiversity, and 36% implementing management measures [4] Group 3 - The overall ESG reporting landscape shows that 81% of companies publish independent ESG reports, with 79% of these reports exceeding 60 pages [5] - In the environmental category, over 90% of companies disclose emissions and resource usage metrics, but only 50-70% disclose quantitative environmental targets [5][36] - In the social category, over 90% of companies report on employment, health and safety, and anti-corruption, with supply chain ESG management disclosures rising to over 80% [5][36] Group 4 - The report suggests that Hong Kong listed companies should align more closely with international standards like ISSB and TNFD to enhance the scientific basis of climate and biodiversity disclosures [6][8] - Companies are encouraged to deepen digital management practices to optimize data collection and analysis, improving the accuracy and timeliness of disclosures [7] - There is a call for integrating ESG goals into business strategies to promote green transformation and long-term sustainability [8][9]