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/2026-10-28-15-31-04-250-6ae215386628c123d0f89fff.jpg)
/Passle/5f6c57568cb62a0d7c9eadee/SearchServiceImages/2026-10-27-16-46-36-399-6ae0d56c9c5f095dc56ea075.jpg)
/Passle/5f6c57568cb62a0d7c9eadee/SearchServiceImages/2026-10-26-16-00-41-417-6adf79296750872a7bfe63b5.jpg)
/Passle/5f6c57568cb62a0d7c9eadee/SearchServiceImages/2026-10-23-14-39-32-285-6adb71a45733c44ce2fcb46e.jpg)