Background:

Sustainability challenges, particularly climate change, remain a critical global concern.

Hong Kong is committed to supporting the global transition towards a more sustainability future. Leveraging its position as an international financial centre, the city will help channel capital into sustainable projects and is actively working towards achieving carbon neutrality before 2050.

To accelerate green capital mobilisation, the Government has introduced a four-pillar strategy, including enhanced sustainability transparency. This approach calls for a robust ecosystem of credible information supported by independent and reliable assurance.

Hong Kong must also act now to stay aligned with global best practices. This consultation marks a critical milestone in the HKSAR Government’s Roadmap on Sustainability Disclosures, published in December 2024.

Consultation Resources:

In developing the proposals, the AFRC underwent a rigorous and consultative process. This included analysing five jurisdictions, assessing Hong Kong’s state of readiness, and incorporating perspectives from 27 key stakeholder organisations.

The AFRC invites comments on the proposals presented in this consultation paper. Explore the resources below:

• Press Release
• Consultation Paper

Feedback Submission:

We welcome views from individuals and organisations on the proposed framework. Please share your comments by completing the feedback form.

Deadline:

Comments must be received by 30 March 2026.