Task Force on Climate-related Financial Disclosures (TCFD) of Healthcare Listed Companies in Hong Kong
摘要
Environmental issues arising from climate change are seen as an important topic in the context of various industries and regions. The Task Force on Climate-related Financial Disclosures (TCFD) has been an internationally recognised environmental information disclosure guidance put forward by the Financial Stability Board (FSB) in recent years. In 2021, the Hong Kong Stock Exchange (HKSE) incorporates several key recommendations of the TCFD into Environmental, Social and Governance (ESG) disclosure requirements. However, the climate-related financial disclosure based on the TCFD framework adopted by Hong Kong listed companies is still at a preliminary stage. The main purpose of this chapter is to give a general brief introduction of the basic content of the TCFD framework and the degree of TCFD application of healthcare listed companies in Hong Kong, some examples to illustrate current practices of TCFD in healthcare listed companies in Hong Kong and suggestions for climate-related disclosures of the healthcare sector. This chapter provides some references for listed companies in healthcare and other industries how to disclose climate-related financial information in their annual reports or sustainability reports.