致同籲港交所(00388.HK)就修訂ESG披露規定發布詳盡執行指南
致同(香港)會計師事務所發布《香港企業管治調查報告》顯示,93%大型恆生綜合指數成份股公司在其環境、社會及管治(ESG)報告,都採取與氣候相關財務資訊披露工作小組(TCFD)建議一致的匯報方式。
但該行指出,目前已披露的ESG報告與港交所(00388.HK)提出的強制性氣候相關披露規定之間仍存在差距,該等規定最早可能將於2024年1月生效。
致同(香港)會計師事務所副管理合夥人夏其才指,考慮到中小企業通常較缺乏遵守新披露要求所需的資源,認為港交所應就即將修訂的披露規定發布一份詳盡的執行指南,並為中小企業提供更多支持,又預期企業投資於人工智能和大數據等新興技術,有助減少在ESG披露上所需的精力,亦可大幅提高ESG報告的透明度和問責水平,以及優化能源和排放的管理,幫助減少碳足跡。
他又指,香港上市公司的ESG報告驗證比率仍落後於其他先進國家,敦促企業加強其ESG報告的獨立驗證,以減少作虛假宣稱的漂綠行為,從而幫助企業降低風險和防止醜聞的發生。
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