What's next for Hong Kong Listed Companies on Sustainability Disclosures?

April 2024

The Stock Exchange of Hong Kong Limited (the Exchange or HKEX) issued its conclusions on the enhancement of climate-related disclosures under its ESG framework (ESG Code) on 19 April 2024, together with an Implementation Guidance, including practical application examples, to assist HKEX issuers in understanding the new climate disclosure requirements under Part D of the ESG Code (Appendix C2).

Find out more on the key changes compared to the Consultation Paper and the implications to companies.

Contact us

Loretta Fong

Mainland China and Hong Kong Sustainability Deputy Leader, PwC Hong Kong

Tel: +[852] 2289 1314

Qing Ni

Sustainability Markets Leader, Climate and Sustainability Leader, PwC China

Tel: +[86] (10) 6533 2599

Kanus Yue

Sustainability Disclosure & Consulting Lead Partner, PwC China

Tel: +[86] (755) 8261 8399

Cyrus Cheung

Partner, PwC Hong Kong

Tel: +[852] 2289 1709

Sammie Leung

Asia Pacific Regional ESG Services Partner, PwC Hong Kong

Tel: +[852] 2289 3188