致同中国：香港企业管治调查报告2025VIP免费

Hong Kong Corporate Governance Review 2025 1 Empowering Tomorrow : Secure, Smart, and Green DisclosuresHong Kong Corporate Governance Review 2025香港企業管治調查報告2025共創明天：安全、智能與綠色披露2025 Highlights 2025 年摘要Climate-related disclosuresand its early adoption氣候相關披露與其先行採用措施Governance 管治Strategy 策略Risk Manageme 風險管理Metrics & Targets 指標與目標100%All large-cap HSCI companies have included a board or equivalent for oversight of climate-related risks and opportunities.所有大型恒生綜合指數企業已設有負責監察氣候相關風險與機遇的董事會或同等機構。95%of the large-cap HSCI companies have disclosed climate-related physical and transition risks.的大型恒生綜合指數企業已披露與氣候相關的物理與轉型風險。90%of large-cap HSCI companies have described their processes for identifying and assessing climate-related risks and opportunities.的大型恒生綜合指數企業已闡述其識別及評估氣候相關風險及機遇的流程。70%of the large-cap HSCI companies have disclosed their Scope 3 GHG emission.的大型恒生綜合指數企業已披露其範圍3溫室氣體排放。2 Hong Kong Corporate Governance Review 2025Hong Kong Corporate Governance Review 2025 3 2025 Highlights 2025 年摘要Early Adoption Scoring 先行採用評分Independent Assurance獨立驗證68%of the large-cap HSCI companies engaged a third-party organisation to independently validate their ESG reports in 2024, represents a steady improvement of 8% compared to 2023.的大型恒生綜合指數企業委聘第三方機構獨立核實其2024年ESG報告，較2023年穩定上升8%。50%of the large-cap companies defined as exemplary disclosure are from Properties & Construction.經界定為披露典範的50%大型企業來自地產及建築業。 40%of the large-cap companies are considered as progressing disclosure.的大型企業被視為漸進披露。10%of the large-cap companies are considered as exemplary disclosure.的大型企業被視為披露典範。4...