Hong Kong has been officially recognized as one of the first jurisdictions targeting full adoption of the International Financial Reporting Standards – Sustainability Disclosure Standards (ISSB Standards), reinforcing its leadership in ESG transparency and sustainable finance. The confirmation came with the release of jurisdictional profiles by the IFRS Foundation on June 12, 2025. 

Christopher Hui, Secretary for Financial Services and the Treasury of the HKSAR government, welcomed the announcement, stating that it highlights Hong Kong’s determination to champion global alignment in sustainability reporting and enhances the city’s role as a premier hub for sustainable finance. 

The city’s ESG strategy has gained further credibility with the launch of the Hong Kong Sustainability Disclosure Standards, published by the Hong Kong Institute of Certified Public Accountants in December 2024. These standards are fully aligned with ISSB guidelines and will come into effect on August 1, 2025, ensuring local organizations keep pace with international ESG benchmarks. 

Simultaneously, the government has rolled out its Roadmap on Sustainability Disclosure, requiring large publicly accountable entities to fully adopt the ISSB Standards by no later than 2028. This step-by-step approach is designed to facilitate structured implementation and support corporate transition efforts. 

These moves are part of Hong Kong’s broader carbon neutral strategy, aimed at driving transparency, aligning capital markets with sustainability goals, and encouraging green investment flows. The focus on unified disclosure frameworks will also enhance the comparability and reliability of ESG data, which is vital for informed investor decision-making. 

By positioning itself as a frontrunner in ISSB adoption, Hong Kong underscores its long-term commitment to ESG leadership and its strategy to achieve net-zero emissions, paving the way for impactful corporate climate action and sustainable market development. 

资料来源 

https://www.thestar.com.my/news/world/2025/06/13/hong-kong-confirmed-as-one-of-first-jurisdictions-targeting-adoption-of-issb-standards#goog_rewarded