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Latest effort intended to complement the ISSB’s high-profile work.
EU certification and more detailed definitions needed, suggests body.
The EU’s first set of draft CSRD rules was published in 2022.
Only half of members polled approved of requiring disclosure of lead investors, with an opt-in approach proposed.
Drafts of the new rules have been circulating since January.
Academics say it could have implications for proxy voting process at institutional managers.
HKMA says it will look at developing a local green taxonomy.