Which Is Not True About the Sustainability Reporting Framework Used

Which is not true about the sustainability reporting framework used by the Hong Kong Stock Exchange (HKEX) ?

A) Companies listed on the exchange must either report their performance for a given key performance indicator or else explain why they are not able to do so.
B) GHG emissions and amounts of hazardous waste produced are key performance indicators in the HKEX sustainability reporting system
C) The HKSEX sustainability reporting system has been in place for over 20 years
D) Metrics taken from the GRI, the Climate Disclosure Project, ISO 26000, or RobecoSAM/Dow Jones Sustainability Index survey that will satisfy the reporting requirements.