In recent years, Hong Kong has emerged as a leader in promoting corporate sustainability, particularly through the efforts of the Hong Kong Exchanges and Clearing Limited (HKEX)……

近年來，香港已成為推動企業永續發展的領導者，特別是透過香港交易及結算所有限公司（香港交易所）的努力。香港交易所推出了一系列要求，旨在加強上市公司的環境、社會和治理 (ESG) 揭露⋯⋯

在企業永續性領域，透明度和可比較性對於利害關係人（尤其是投資者）至關重要，他們希望了解環境、社會和治理 (ESG) 因素如何影響公司的財務表現。永續發展會計準則委員會 (SASB) 在這一過程中發揮關鍵作用⋯⋯

In the realm of corporate sustainability, transparency and comparability are crucial for stakeholders, particularly investors, who seek to understand how environmental, social, and governance (ESG) factors impact a company's financial performance. The Sustainability Accounting Standards Board (SASB) plays a pivotal role……

In our previous discussion, we explored how the Global Sustainability Standards Board (GSSB) and the Global Reporting Initiative (GRI) play a crucial role in shaping corporate sustainability reporting……

在我們先前的討論中，我們探討了全球永續發展標準委員會（GSSB）和全球報告倡議組織（GRI）如何在塑造企業永續發展報告方面發揮關鍵作用。 GRI 標準被廣泛認為是最全面的永續發展報告框架⋯⋯