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Hong Kong
Mandatory from 2026HKEX Climate-related Disclosures
Hong Kong Exchanges and Clearing (HKEX) adopted new Listing Rules in July 2024, fully aligned with ISSB S2. Climate disclosures are mandatory for all Main Board issuers, with enhanced financed-emissions obligations for banks, insurers and asset managers. The rules target financially material transition risks (carbon markets, Mainland policy shifts) and physical risks (typhoons, sea-level rise), while supporting opportunities in green finance.
Key Requirements
- •Governance and board oversight disclosures
- •Integration of climate risk into risk management
- •Scenario analysis, metrics and targets
- •Scope 3 Category 15 financed-emissions disclosure for financial institutions (banks, asset managers) using PCAF methodology
- •Cross-border exposure metrics (Mainland China operations)
- •Bilingual reporting (English/Chinese)
- •Reports in HKD with XBRL tagging, ESG section in annual report
Implementation Timeline
Large-cap issuers: FY starting on/after 1 Jan 2025
All issuers: by FY 2026
One-year transition relief for Scope 3/financed emissions (estimates permitted)
Report Timing
Annual, aligned to issuer's financial year. ESG/ISSB reports must be filed with annual reports.
Compliance Status
Mandatory from 2026Track your progress towards meeting the requirements and deadlines for this regulation.