At ESG360, we specialize in offering expert advisory services tailored to support companies in navigating the complexities of ESG (Environmental, Social, and Governance) reporting. Our services are designed to align with international standards and regulatory requirements, ensuring comprehensive and transparent reporting that meets stakeholder expectations.

Our Services Include:

  1. HKEX ESG Reporting Guide Compliance: We provide guidance and support to ensure alignment with the HKEX’s ESG reporting guide, helping companies accurately disclose their ESG performance metrics.
  2. Climate Disclosure Requirements: Keeping abreast of the latest climate disclosure requirements, we assist organizations in integrating climate-related risks and opportunities into their reporting frameworks.
  3. CSRD and ISSB Standards: Our expertise extends to supporting compliance with the Corporate Sustainability Reporting Directive (CSRD) and leveraging the guidelines from the International Sustainability Standards Board (ISSB) for robust sustainability reporting.
  4. Customized Advisory: We offer tailored advisory services to address specific industry challenges, enhance reporting methodologies, and improve overall ESG performance transparency.
  5. Comprehensive ESG Strategy Development: We collaborate closely with your team to develop a tailored ESG strategy aligned with your business goals and stakeholder expectations. Our approach encompasses identifying material ESG issues, setting ambitious targets, and implementing robust monitoring and reporting frameworks.
  6. ESG Data Management and Assurance: We offer solutions for effective ESG data collection, management, and assurance to ensure data accuracy, reliability, and compliance with reporting standards. This includes implementing data governance frameworks and conducting assurance engagements to validate ESG disclosures.
  7. Sector-Specific Insights and Benchmarking: Drawing on industry expertise, we provide sector-specific insights and benchmarking to contextualize your ESG performance against peers. This comparative analysis helps identify opportunities for improvement and enhances competitive positioning.
  8. ESG Training and Capacity Building: Our training programs equip your team with the knowledge and skills to navigate ESG complexities effectively. We offer workshops on ESG fundamentals, reporting best practices, and emerging regulatory trends to foster internal capabilities and enhance reporting proficiency.
  9. Engagement with Stakeholders and Investors: We support meaningful engagement with stakeholders and investors by developing communication strategies that articulate your ESG initiatives and performance. This includes preparing investor-ready ESG disclosures and facilitating dialogue to build trust and credibility.
  10. Continuous Improvement and Adaptation: ESG360 is committed to continuous improvement and adaptation to evolving regulatory frameworks and global best practices. We provide ongoing support to help your organization stay ahead of regulatory changes and enhance ESG reporting maturity over time.



HKEX’s Climate Disclosure Requirement

Currently, listed companies in Hong Kong are subject to the Environmental, Social and Governance Reporting Guide (the “ESG Reporting Guide”) requirements, and the Corporate Governance Code. This framework has two levels of reporting requirements: mandatory disclosure and “comply or explain”, where issuers either disclose the required information or explain the reasons for not doing so.

Main Board issuers are required to make climate-related disclosures on a “comply or explain” basis in their ESG reports, but board directors are mandated to provide a statement on the board’s oversight of ESG issues, ESG management approach and strategy; ESG progress reviews; and a description of how ESG-related goals and targets relate to the business.

The HKEx has undertaken extensive efforts in recent years to enhance its ESG-reporting framework. In July 2020, the HKEx incorporated elements of the Task Force on Climate-related Financial Disclosures (the “TCFD”) recommendations in an updated version of the ESG Reporting Guide. The Hong Kong Green and Sustainable Finance Cross-Agency Steering Group (the “Group”), established in 2020, is co-chaired by the Hong Kong Monetary Authority and the Securities and Futures Commission. The Group is committed to coordinating with the financial sector to address climate and environmental risks, accelerating the growth of green and sustainable finance and facilitating the implementation of Hong Kong's Climate Action Plan 2050.


HKEX's climate disclosure requirements aim to align with international standards, including those set by the International Sustainability Standards Board (ISSB). Here's how HKEX climate disclosure aligns with ISSB:

  • Reporting Framework: HKEX encourages companies to adopt the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD), which are aligned with ISSB's reporting framework. This includes disclosures on governance, strategy, risk management, and metrics related to climate-related risks and opportunities.
  • Scope of Disclosure: Both HKEX and ISSB emphasize the disclosure of greenhouse gas (GHG) emissions, including Scope 1 (direct emissions), Scope 2 (indirect emissions from purchased electricity), and where relevant, Scope 3 emissions (indirect emissions from the value chain). ISSB provides specific metrics and guidance for reporting these emissions, which HKEX encourages companies to follow.
  • Scenario Analysis: Both frameworks recommend conducting scenario analysis to assess the potential impacts of different climate scenarios on the business. This helps companies and investors understand how climate risks and opportunities may affect financial performance in the future.
  • Board Oversight and Governance: Both HKEX and ISSB stress the importance of board oversight in managing climate-related risks and integrating climate considerations into corporate governance structures.
  • Reporting Format: While HKEX requires companies to integrate climate disclosures into their annual reports or sustainability reports, ISSB provides detailed standards and metrics that companies can use to ensure consistency and comparability in reporting across jurisdictions.

Overall, HKEX's climate disclosure requirements are designed to be consistent with international standards such as those set by ISSB, ensuring that companies provide transparent and comparable information on their climate-related risks and opportunities to stakeholders.


Why Choose ESG360?

  • Expertise: Our team comprises ESG specialists with extensive knowledge of regulatory landscapes and reporting frameworks.
  • Comprehensive Approach: We take a holistic view of ESG factors, helping companies integrate sustainability into their core business strategies.
  • Stakeholder Engagement: We facilitate meaningful stakeholder engagement strategies to enhance credibility and trust through transparent reporting.


Get in Touch

Empower your organization with our ESG reporting advisory services to drive sustainable growth, meet regulatory demands, and foster stakeholder confidence. Contact us today to learn more about how ESG360 can support your journey towards comprehensive ESG reporting excellence.



ESG Reporting Advisory Services