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… Guidance on Environmental KPls of the SEHK. In accordance with the Corporate Value Chain (Scope 3) Accounting and Reporting Standard, the Scope 3 disclosure boundary was expanded in 2025 to include all …

… sources, sometimes referred to as renewable energy purchase agreements (“REPAs”). The related amendments were also published by the Public Oversight, Accounting and Auditing Standards Authority (“KGK”) on 11 August …