The mandatory disclosures, the comply-or-explain provisions, and the climate requirements that have moved listed issuer reporting onto an ISSB-aligned footing.
ESG reporting for Hong Kong listed issuers is no longer a voluntary supplement to the annual report. The Exchange's ESG Reporting Code sets out mandatory disclosure requirements alongside comply-or-explain provisions, and the climate-related elements have been brought into alignment with the ISSB's global baseline.
This course covers the reporting framework in full: the governance disclosures on board oversight of ESG matters, the reporting principles and boundary-setting, and the environmental and social key performance indicators issuers must report against.
It gives particular attention to the climate requirements — governance, strategy, risk management, and metrics and targets, including Scope 1, 2, and 3 greenhouse gas emissions — and to the transition provisions that phase them in. The course closes on practical implementation: data collection, internal controls over ESG data, assurance, and the common pitfalls that draw Exchange comment.
Part 1
The Code's structure, board oversight of ESG, reporting principles, and boundary setting.
Part 2
Emissions, energy, water, waste, and resource use KPIs, with the associated targets.
Part 3
Employment and labour practices, health and safety, development and training, supply chain, product responsibility, and anti-corruption.
Part 4
ISSB-aligned climate disclosures, Scope 1–3 emissions, transition provisions, data controls, and assurance.
Once you have watched the seminar, a short multiple-choice assessment unlocks. Score 60% or higher and a Certificate of Attendance for 2 CPT hours is issued immediately, carrying a unique reference number.
The certificate resolves to a public verification page, so an employer or regulator can confirm it without contacting us. It also counts towards the CPT hours ledger on your dashboard.
See how verification worksRelated
Governance & ESG
Board composition, independence, diversity, and the risk management and internal control provisions that Hong Kong listed issuers report against each year.
Course fee
Free
Governance & ESG
What the latest global assessment of the 2030 Agenda says about progress, the financing gap, and what it implies for sustainable finance practitioners.
Course fee
HKD 500
