香港發布ISSB準則落實路線圖，2028年全面推動可持續性披露

為鞏固香港作為國際金融中心及綠色金融樞紐的領導地位，香港政府正式發布路線圖，計劃在2028年前全面落實國際財務報告準則—可持續性披露準則（ISSB Standards）。此舉標誌著香港向國際標準看齊，並致力於推動可持續金融和企業透明度的進一步提升。

In order to consolidate Hong Kong's leading position as an international financial center and green finance hub, the Hong Kong government officially released a roadmap and plans to fully implement the International Financial Reporting Standards - Sustainability Disclosure Standards (ISSB Standards) by 2028. This move marks Hong Kong's alignment with international standards and its commitment to further promoting sustainable finance and corporate transparency.

關鍵路線圖亮點與實施細節

此次公布的路線圖涵蓋三大重要里程碑：實施時間表、強制性氣候報告要求，以及支持綠色金融生態系統的多項舉措。

Key roadmap highlights and implementation details

The roadmap released this time covers three important milestones: implementation timetable, mandatory climate reporting requirements, and multiple initiatives to support the green finance ecosystem.

1. 實施時間表

2. 強制性氣候報告要求

自2026年起，恒生綜合大型股指數的成分公司須滿足新的強制性氣候報告要求，包括披露溫室氣體排放數據、氣候風險應對策略等。

1. Implementation Timetable

2. Mandatory climate reporting requirements

Starting from 2026, component companies of the Hang Seng Composite Large Cap Index must meet new mandatory climate reporting requirements, including disclosure of greenhouse gas emission data, climate risk response strategies, etc.

此外，香港交易及結算所（HKEX）計劃於2027年展開諮詢，針對更廣泛的上市公司制定強制性披露規定，進一步提升市場透明度與可持續發展能力。

3. 綠色金融生態系統的支持舉措

為確保企業順利落實新準則，香港政府提出了一系列支持措施：

香港的全球綠色金融領導地位

此次路線圖的推出不僅展現了香港政府在政策層面的決心，也標誌著香港正積極參與全球氣候行動。ISSB Standards的落實將幫助香港的企業在全球市場中保持競爭力，同時推動本地經濟的可持續發展。

In addition, Hong Kong Exchanges and Clearing (HKEX) plans to launch a consultation in 2027 to formulate mandatory disclosure requirements for a wider range of listed companies to further enhance market transparency and sustainable development capabilities.

3. Initiatives to support the green financial ecosystem

To ensure that companies can successfully implement the new standards, the Hong Kong government has proposed a series of support measures:

Hong Kong’s global green finance leadership

The launch of this road map not only demonstrates the Hong Kong government’s determination at the policy level, but also marks Hong Kong’s active participation in global climate actions. The implementation of ISSB Standards will help Hong Kong enterprises remain competitive in the global market while promoting the sustainable development of the local economy.

展望未來：香港的可持續發展新階段

Looking to the future: A new stage of sustainable development in Hong Kong

With the implementation of the road map, Hong Kong is ushering in a new stage of sustainable development. In the next few years, enterprises will face a comprehensive transformation from the institutional to the technical level. This is not only a challenge, but also an important opportunity.

隨著路線圖的實施，香港正迎來一個嶄新的可持續發展階段。未來幾年，企業將面臨從制度到技術層面的全面轉型，這不僅是一項挑戰，更是一個重要的機遇。

Against the backdrop of growing global demand for climate action, Hong Kong’s leading initiatives set an example for other markets. At the same time, this policy will also provide a clear direction for enterprises, investors and a wide range of stakeholders to jointly move towards new heights of sustainable development.

在全球對氣候行動需求日益迫切的背景下，香港的領先舉措為其他市場樹立了榜樣。同時，這一政策也將為企業、投資者和廣泛的利益相關方提供明確的方向，共同邁向可持續發展的新高度。

Conclusion

此次路線圖不僅為香港在全球綠色金融市場中的地位提供了有力支撐，也表明香港致力於打造一個更加透明、負責任和可持續的未來。隨著這一政策的逐步落地，香港勢必在全球可持續金融領域占據更加重要的位置，助力世界實現氣候目標。

This roadmap not only provides strong support for Hong Kong’s position in the global green finance market, but also demonstrates Hong Kong’s commitment to building a more transparent, responsible and sustainable future. With the gradual implementation of this policy, Hong Kong is bound to occupy a more important position in the global sustainable finance field and help the world achieve climate goals.