Climate Reporting Compliance for Hong Kong Businesses
Navigate HKEX mandatory climate disclosures and ISSB-aligned requirements
15+
Markets
1,000+
Integrations
CSIRO
Backed AI
$473B+
Data Analysed
Regulatory requirements
HKEX ESG Reporting Guide & Climate Disclosure Requirements
Hong Kong has mandated climate-related disclosures for listed companies through the HKEX ESG Reporting Guide, requiring ISSB-aligned (IFRS S2) climate disclosures from January 2025. The requirements cover governance, strategy, risk management, and metrics and targets, with the Securities and Futures Commission (SFC) overseeing climate reporting for asset managers.
Who must report
All companies listed on the Main Board of HKEX for financial years commencing on or after 1 January 2025 on a mandatory basis. GEM-listed issuers expected to follow. SFC-licensed asset managers with AUM above HKD 8 billion must make climate-related disclosures.
Penalties
HKEX enforcement actions including public censure, suspension of trading, and delisting in severe cases. SFC disciplinary actions for licensed fund managers including fines and licence revocation.
Frameworks
Key compliance deadlines
HKEX consultation published
HKEX published a consultation paper proposing mandatory climate-related disclosures aligned with ISSB standards for all Main Board issuers.
Final rules issued
HKEX issued the final climate disclosure requirements, confirming mandatory ISSB-aligned reporting from 2025 with interim provisions for certain disclosures.
Mandatory reporting begins
All Main Board issuers must make climate-related disclosures aligned with IFRS S2 for financial years commencing on or after 1 January 2025.
Interim provisions expire
Interim relief for Scope 3 emissions and certain climate scenario analysis requirements expires, with full compliance required.
How Avarni helps you comply
Enterprise-grade carbon accounting software designed for complex organisations and strict regulatory requirements.
Scope 1, 2 & 3 Emissions
Comprehensive emissions calculation across your entire value chain, with AI-driven factor selection.
Framework Reporting
Generate reports aligned to TCFD, ISSB, CSRD, ESRS, and local regulatory frameworks.
Audit-Ready Outputs
Produce assurance-grade reports that satisfy auditor requirements and regulatory scrutiny.
1,000+ Integrations
Connect with your existing ERP, accounting, and procurement systems including Oracle, SAP, and Workday.
AI-Powered Analysis
CSIRO-backed AI engine automatically categorises and calculates emissions from complex datasets.
Real-Time Dashboard
Track your progress with live emissions data, compliance status, and supplier mapping.
Our Hong Kong presence
Office Address
Suite 3201, Two International Finance Centre, 8 Finance Street, Central, Hong Kong
Phone
+852 3758 2100
Our Hong Kong Team
Our Hong Kong team provides expert guidance on HKEX climate disclosure requirements and supports listed companies across the Greater China region in their transition to ISSB-aligned reporting.
“With over 60 properties across Asia, our Scope 3 calculations were particularly challenging. Avarni's sector-specific emission factors and automated data collection saved us months of manual work.”
Wong Mei-Ling
Head of ESG & Investor Relations, Asia Pacific Property Holdings Ltd
Get compliant before January 2025
Don't wait until the last minute. Start your Hong Kong compliance journey today.
Or call us to speak with a Hong Kong compliance specialist