HKEX Listing Rules
Main Board and GEM Listing Rules hub, including rules and guidance for listed issuers.
Open source →Regulatory Links
Official regulatory sources for HKEX ESG reporting, climate disclosure and corporate governance, plus technical references for SDGs, GWP values and emission factors. TCFD is omitted here because climate disclosure has moved under ISSB / HKEX Part D.
Hong Kong
HKEX ESG Reporting Code (Appendix C2)
Environmental, Social and Governance Reporting Code — the core ESG disclosure framework for HKEX issuers.
Open source →HKEX Implementation Guidance for Climate Disclosures (PDF)
Official HKEX guidance on Part D climate disclosure, including what belongs in a climate-related transition plan. Start here — not with ESRS E1-1.
Open source →HKEX ESG Academy — Rules and Regulations
HKEX sustainability academy pages on ESG rules and regulations for listed issuers.
Open source →HKEX Corporate Governance Code (Appendix C1)
Corporate Governance Code for Main Board and GEM listed issuers.
Open source →HKEX FAQ 17.2 (PDF)
Frequently asked questions on ESG reporting requirements (FAQ Series 17, No. 2).
Open source →AFRC — Accounting and Financial Reporting Council
Audit and financial reporting oversight relevant to listed issuer disclosure quality.
Open source →SFC — Sustainable Finance
Securities and Futures Commission sustainable finance resources and market expectations.
Open source →Companies Ordinance (Cap. 622)
Hong Kong Companies Ordinance on e-Legislation — company law framework for Hong Kong companies.
Open source →ICAC — Guide for Listed Companies
Independent Commission Against Corruption guidance for listed companies on anti-corruption practices.
Open source →Prevention of Bribery Ordinance (Cap. 201)
Hong Kong anti-bribery statute on e-Legislation.
Open source →HKICPA Sustainability Standards
Hong Kong Institute of Certified Public Accountants sustainability standards and major updates.
Open source →International standards
ISSB / IFRS Sustainability Standards Navigator
IFRS S1 and S2 sustainability disclosure standards underpinning HKEX climate-related Part D.
Open source →GRI Standards
Global Reporting Initiative sustainability reporting standards.
Open source →GHG Protocol
Greenhouse Gas Protocol corporate accounting and reporting standards for Scope 1, 2 and 3.
Open source →TNFD
Taskforce on Nature-related Financial Disclosures framework and guidance.
Open source →CDP
CDP disclosure system for environmental reporting across climate, forests and water.
Open source →Science Based Targets initiative (SBTi)
Science-based emissions reduction target setting for companies.
Open source →Mainland China
SSE sustainability disclosure guidelines
Shanghai Stock Exchange notice on sustainability reporting guidelines for designated issuers.
Open source →SZSE sustainability reporting guidelines (PDF)
Shenzhen Stock Exchange sustainability reporting guidelines document.
Open source →National Carbon Emission Trading System
China national ETS portal for the carbon market.
Open source →European Union
CSRD — Corporate Sustainability Reporting
EU Corporate Sustainability Reporting Directive overview from the European Commission.
Open source →CBAM — Carbon Border Adjustment Mechanism
EU Carbon Border Adjustment Mechanism information from Taxation and Customs Union.
Open source →Technical references
UN Sustainable Development Goals (SDGs)
Official UN Sustainable Development Goals; use for strategy mapping and narrative alignment, not as an HKEX mandate. (GHG Protocol remains under International standards.)
Open source →IPCC AR6 — GWP values (Working Group I)
IPCC AR6 Working Group I report — use published GWP values when converting non-CO2 gases to tCO2e. Technical reference, not a listing-rule mandate.
Open source →IPCC Emission Factor Database
IPCC Emission Factor Database for default and sector emission factors. Technical reference for inventory work, not a listing-rule mandate.
Open source →IPCC Data Distribution Centre
Official IPCC climate-data centre for standardised observations, projections and scenario datasets used in physical-risk work. Technical reference, not a listing-rule mandate.
Open source →IIASA AR6 Scenario Explorer
IIASA browser for IPCC AR6 integrated-assessment scenarios: compare SSP pathways, emissions and related variables. Technical reference, not a listing-rule mandate.
Open source →Copernicus Climate Data Store
EU Copernicus C3S portal for open climate reanalysis, projections and impact datasets. Technical reference, not a listing-rule mandate.
Open source →World Bank Climate Change Knowledge Portal
Country- and region-level historical climate and projection data, useful for Hong Kong and Mainland location screening. Technical reference, not a listing-rule mandate.
Open source →NGFS climate scenarios
Network for Greening the Financial System scenario portal used by banks, insurers and large issuers for orderly, disorderly and hot-house stress tests. Technical reference, not a listing-rule mandate.
Open source →Climate Watch (WRI)
World Resources Institute open platform for national climate policies, NDC commitments and related indicators. Technical reference, not a listing-rule mandate.
Open source →CLP — emission factors & publications
CLP publications hub for Hong Kong Scope 2 electricity emission factors and related disclosures. Technical reference, not a listing-rule mandate.
Open source →HK Electric — sustainability reports
HK Electric sustainability reports for supply-area electricity emission factors and related disclosures. Technical reference, not a listing-rule mandate.
Open source →NCSC — factories / carbon data
National Center for Climate Change Strategy data portal (factories index) for Mainland facility / carbon-related reference data. Technical reference, not a listing-rule mandate.
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