On 19 April 2024, the Hong Kong Stock Exchange published the conclusion paper to its April 2023 climate-related disclosures consultation and the accompanying Implementation Guidance. After considering feedback from the market and the ISSB Adoption Guide Preview, the Exchange will adopt a phased approach to implement mandatory climate-rated disclosures by introducing new climate-related disclosure requirements (the New Climate Requirements) for listed companies in the ESG Code.
The New Climate Requirements align closely with the ISSB’s sustainability disclosure standard – IFRS S2.
This latest development forms part of the Hong Kong SAR Government’s and regulators’ commitment to developing a robust sustainability disclosure ecosystem in line with international standards.
Read our client briefing which summarises the key details of the Exchange's New Climate Requirements.

/Passle/5f6c57568cb62a0d7c9eadee/SearchServiceImages/2026-01-28-14-47-21-400-697a2179e8715be98458d80a.jpg)
/Passle/5f6c57568cb62a0d7c9eadee/SearchServiceImages/2026-02-26-14-28-53-246-69a058a552230663c9bb671a.jpg)
/Passle/5f6c57568cb62a0d7c9eadee/MediaLibrary/Images/2025-01-15-13-59-32-056-6787bf44ab56ae4f199ac135.jpg)
/Passle/5f6c57568cb62a0d7c9eadee/SearchServiceImages/2026-02-25-15-52-37-765-699f1ac5051641e74b2ac065.jpg)
/Passle/5f6c57568cb62a0d7c9eadee/SearchServiceImages/2026-02-23-14-21-25-169-699c62650e305affa6d12892.jpg)