Non-statutory HKMA guidance, version 1 of 30 December 2021. It expects TCFD-aligned climate disclosures at least annually, first by mid-2023, with a comply-or-explain approach possible (6.2.1, 6.2.7, 6.2.8, 6.2.10).
Para 6.2.1 of SPM GS-1 says that, as a minimum, authorised institutions should make climate-related disclosures aligned with TCFD recommendations; paras 6.2.7 and 6.2.8 expect first disclosures by mid-2023 and at least annual disclosure, with a comply-or-explain approach possible (6.2.10 to 6.2.11).
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