許正宇:現階段無計劃強制發行人設立ESG委員會
關於香港上市公司在環境、社會及管治(ESG)的績效,財經事務及庫務局局長許正宇以書面答覆議員提問時表示,港交所(00388.HK)考慮到尚未有國際認可的ESG核證標準,因此不要求發行人就ESG資料取得獨立核證,並於2020年7月發布的《環境、社會及管治報告指引》加入條文,鼓勵(而非強制)發行人尋求獨立核證,以加強所披露的ESG資料的可信性。
他補充,設立核證標準可提高可持續發展相關資訊的可信度,當局聯同有關監管機構和港交所會密切注視國際發展,與持份者緊密合作,考慮切合香港需要的做法。現階段並無計劃在《指引》下強制發行人設立ESG委員會。
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