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

Multiple Choice

The HKSEX sustainability reporting system has been in place for over $20$ years

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$.$

GHG emissions and amounts of hazardous waste produced are key performance indicators in the HAKEX sustainability reporting system

Metrics taken from the GRI, the Climate Disclosure Project, ISO $26000,$ or RobecoSAMDow Jones Sustainability Index survey that will satisfy the reporting requirements.