畢馬威與中電等發聯合報告:上市公司須推轉型計劃應對可持續報告新標準
畢馬威中國與香港公司治理公會及中電控股(00002.HK)發表聯合報告,指香港上市公司必須盡快推出轉型計劃及採取措施,以應對國際可持續發展準則理事會(ISSB)準備推出的可持續報告新標準。
報告概述公司為即將實施的準則作準備時面對的主要挑戰和關注重點。ISSB理事會於今年3月發布兩項準則的草案,其中一項涉及關於可持續性的一般披露要求,另一項則涉及關於氣候的披露要求。
畢馬威中國環境、社會及管治服務香港主管合夥人吳柏年表示,氣候變化是一個有賴董事會監督的戰略議題。若未能採取適當措施,企業將會面臨重大商業風險。當企業按ISSB理事會的氣候相關披露提議編制氣候報告,以進行氣候相關披露時,必須從戰略角度出發,確保其氣候報告能夠發揮適當風險緩衝作用。
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