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社评“一面膜上边一面膜下边视频”-知识课堂

香港推出可持续披一面膜上边一面膜下边视频露路线图

来源: 中原网
2024-12-11 00:48:21

最佳回答

“一面膜上边一面膜下边视频”香港推出可持续披一面膜上边一面膜下边视频露路线图

  中新一面膜上边一面膜下边视频网香港12月10日电 香一面膜上边一面膜下边视频港特区政府10日推出有关香港可持续披露路线图,阐明香港要求公众责任实体采用国际财务报告可持续披露准则(ISSB准则)的方针,并就不迟于2028年大型公众责任实体全面采用ISSB准则提供清晰的路径。

  路线图的重点包括:第一,香港会计师公会正以全面衔接ISSB准则为基础,制订香港准则,2025年8月1日起生效;第二,由2025年1月1日起,所有主板发行人均须以“不遵守就解释”为基础,披露参照《国际财务报告可持续披露准则第2号——气候相关披露》的新气候规定所要求的相关信息。由2026年1月1日起,恒生综合大型股指数成分股的发行人更必须按新气候规定作强制披露。香港交易及结算所有限公司将于2027年就强制要求上市公众责任实体按香港准则作可持续汇报咨询市场意见,并预期于2028年1月1日起以按相对称的方式实施;第三,相关金融监管机构将要求具有重要影响力的金融机构(即非上市公众责任实体)不迟于2028年应用香一面膜上边一面膜下边视频港准则。

  此外,路线图也详述香港为支持可持续披露发展全面生态圈的蓝图,涵盖可持续核证、数据与科技及技能培训。

  香港特区政府财经事务及库务局局长许正宇表示,香港作为主要的国际金融中心及绿色和可持续金融枢纽,正持续采取措施,透过遵守国际标准和最佳范例来巩固竞争力。许正宇表示,特区政府推出路线图,全面采用ISSB准则,清晰彰显决心,为实现全球绿色转型,继续在促进绿色和可持续投融资上担当领导角色。(完)

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