Hong Kong Exchange ESG Code Climate Requirements Active Implementation

During the June-September 2025 period, HKEx’s New Climate Requirements remained in effect since January 1, 2025, requiring all listed issuers to disclose Scope 1 and 2 greenhouse gas emissions mandatorily. The framework operates on a tiered basis: Main Board issuers follow ‘comply or explain’ for additional climate disclosures, GEM issuers participate voluntarily, while LargeCap issuers prepare for mandatory compliance from January 1, 2026. Additionally, new corporate governance requirements took effect July 1, 2025, introducing new INED requirements. The climate requirements are based on IFRS S2, positioning HKEx among the first exchanges to enhance disclosures using international standards. ( HKEx )

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Simon Mak
Simon Mak didn’t set out to build just another finance firm—he set out to change how business measures success. After graduating from McGill University and earning credentials as a CFA and CMA, Simon founded Ascent Partners in Hong Kong, blending financial rigor with a vision for sustainability. Along the way, he realized that true value isn’t just in numbers—it’s in impact. That belief inspired the Ascent Partners Foundation, which Simon leads as Chairman. The foundation supports causes from poverty relief to environmental protection, partnering with NGOs and sustainability networks to drive real change. His influence extends beyond the boardroom through roles with Friends of the Earth, the UN ESCAP Sustainable Business Network, and industry alliances—always guided by one principle: business should be a force for good.

| September 14th, 2025 | Posted in News |

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