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HKEX ESG Reporting Code

Part A: Governance Hierarchy

Establishing board-level oversight, disclosure of management approach, and governance structures for ESG risks.

Part B: Materiality & Social

Disclosure of social KPIs, employment practices, health and safety, and community investment disclosures.

Part C: Environment

Reporting on emissions, waste management, use of resources, and mitigation of direct environmental impacts.

Part D: Climate Disclosures

Mandatory climate-related disclosures based on the ISSB Standards, focusing on financial materiality and resilience.

Climate Disclosure & IFRS S2

We provide comprehensive advisory for HKEX-listed companies transitioning to IFRS S2-aligned climate disclosures. Our expert team ensures your reporting meets the rigorous requirements of Appendix C2, from board-level governance to detailed transition plans.

Scope 3 Emissions Inventory

Quantifying value chain impacts through primary data collection and industry-leading emission factors. We identify hotspots across Categories 1–15 to drive strategic reduction and ensure compliance with mandatory Scope 3 disclosure timelines.

ISSA 5000 & HKSSA 5000 Assurance

Independent limited and reasonable assurance services delivered under the global ISSA 5000 framework. We verify climate disclosures and Scope 1-3 data points, providing the credibility required by institutional investors and listing regulators.

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