Hong Kong's Climate Disclosure Rules: What You Need to Know

Summary HKEX added Part D to Appendix C2 of the Listing Rules, introducing IFRS S2-aligned climate disclosures across governance, strategy, risk management, and metrics and targets. The first measurement year is FY commencing on or after 1 January 2025, with Scope 1 and Scope 2 emissions mandatory for all listed companies from that date. LargeCap Index constituents move to full mandatory Part D reporting from FY commencing on or after 1 January 2026, including Scope 3 emissions.