According to the Corporate Governance Code of the Hong Kong Listing Rules, what must issuers disclose about ESG risks?

ID : 1879

Long answer : Issuers must disclose material ESG risks and their strategies for managing them. (Source: https://en-rules.hkex.com.hk/sites/default/files/net_file_store/HKEX4476_3828_VER36626.pdf)

Short answer : Material ESG risks and management strategies.

answer 2 : Only environmental risks.

answer 3 : Only social risks.

answer 4 : Only governance risks.