The implications of the FSTB Sustainability Reporting Roadmap for Hong Kong Companies

The Financial Services and the Treasury Bureau issued a roadmap for wider adoption of sustainability reporting in Hong Kong. Whilst the HKEX’s Climate Reporting Requirements impact listed companies, the Roadmap will impact a subset of both listed and non-listed companies referred to as “publicly accountable entities” (PAEs) with the first batch of PAEs to report in 2028.