ESG Reporting Listing Rules Updates 2025 - A Guide to HKEX's New Requirement

Since 2016, when the Hong Kong Stock Exchange (HKEX) first mandated ESG reporting for all listed companies, the regulatory landscape has continued to evolve at an accelerated pace. The recent publication of the 2025 updates to the ESG Reporting Guide, alongside the growing influence of IFRS S1 and S2, signals a new era of disclosure expectations that will impact not only listed entities but also prospective listing applicants.