Carbon Accounting for HKFRS: 香港企業碳排放核算指南

Posted July 2026 • 9 min read • 最後更新：2026年7月

What is Carbon Accounting for HKFRS? 什麼是HKFRS碳排放核算？

Carbon accounting for HKFRS is the process of measuring, reporting, and verifying greenhouse gas (GHG) emissions as required under Hong Kong's climate disclosure framework. Hong Kong has adopted IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures) as part of its HKFRS (Hong Kong Financial Reporting Standards) sustainability framework. This means all Main Board-listed companies in Hong Kong must now integrate carbon emissions data into their annual financial reporting.

香港已將IFRS S1同IFRS S2國際可持續發展披露準則納入HKFRS體系，要求所有主板上市公司披露氣候相關嘅碳排放數據。呢個意味住碳核算已經唔再只係CSR報告嘅一部分，而係正式嘅財務合規要求。

HKFRS and IFRS S2: The Regulatory Framework HKFRS與IFRS S2嘅監管框架

香港會計師公會（HKICPA）已發布與IFRS S1及S2對接嘅香港可持續披露準則。呢啲準則嘅實施時間表如下：

For more details on these requirements, see our comprehensive HKEX ESG Reporting Guide and ESG Framework Hong Kong guide.

Scope 1, 2, 3 Carbon Emissions: The Three Categories 溫室氣體排放三個範疇

Carbon accounting under HKFRS requires measurement of emissions across three scopes using the GHG Protocol methodology:

• Scope 1 (Direct Emissions): Direct GHG emissions from sources owned or controlled by the company (e.g., company vehicles, on-site fuel combustion, refrigerants). 範疇一：公司直接擁有或控制嘅排放源，例如公司車輛、現場燃料燃燒、製冷劑等。
• Scope 2 (Indirect Energy Emissions): Indirect emissions from purchased electricity, steam, heating, or cooling. 範疇二：外購電力、蒸汽、供暖或製冷產生嘅間接排放。
• Scope 3 (Value Chain Emissions): All other indirect emissions in the value chain, including upstream (suppliers, business travel, employee commuting) and downstream (product use, end-of-life treatment). 範疇三：價值鏈中嘅所有其他間接排放，包括上游（供應商、商務出差、員工通勤）同下游（產品使用、廢棄處理）。

For a deeper dive into each scope, read our Carbon Accounting Scope 1-2-3 Guide and Scope 3 Emissions HK Guide.

How to Conduct Carbon Accounting for HKFRS Compliance 如何進行HKFRS碳核算

進行HKFRS碳排放核算嘅步驟如下：

1. Set organisational and operational boundaries (設定邊界): Determine which entities and operations to include using the equity share or control approach.
2. Collect activity data (收集活動數據): Gather energy bills, fuel consumption records, refrigerant logs, business travel data, procurement data, etc.
3. Apply emission factors (應用排放因子): Use emission factors from recognised sources (e.g., HK Electric, CLP Power, DEFRA, EPA) to convert activity data into CO2-equivalent emissions.
4. Calculate total emissions (計算總排放量): Sum emissions across all scopes and present in CO2e (carbon dioxide equivalent).
5. Document and verify (記錄並核實): Maintain audit trails and consider third-party verification for credibility.
6. Report in financial statements (在財務報表中披露): Integrate carbon data into HKFRS-compliant sustainability disclosures.

Common Challenges in HKFRS Carbon Accounting 常見挑戰

香港企業在進行碳排放核算時經常遇到以下挑戰：

• Data availability (數據獲取): Scope 3 emissions data is often scattered across suppliers and difficult to collect. Many companies struggle to obtain accurate supplier-specific data.
• Emission factor selection (排放因子選擇): Choosing appropriate emission factors for Hong Kong's energy mix requires understanding of CLP and HK Electric grid factors versus international averages.
• Methodology consistency (方法一致性): Year-over-year comparisons require consistent methodologies and restatement of base year emissions when significant changes occur.
• Third-party assurance (第三方保證): HKFRS climate disclosures may require limited or reasonable assurance, adding complexity and cost.

Best Practices for HKFRS Carbon Accounting 碳排放核算最佳實踐

Based on our experience helping Hong Kong companies comply with climate disclosure requirements, here are key best practices:

• Start early: Don't wait until the reporting deadline. Begin data collection processes months in advance.
• Use carbon accounting software: Platforms like Persefoni, Watershed, and Singapore-based solutions can streamline data management.
• Engage suppliers: Develop a supplier engagement strategy for Scope 3 data collection. Send questionnaires and provide guidance.
• Document everything: Create detailed methodology documents for audit purposes. HKFRS compliance requires transparency.
• Train your team: Invest in carbon accounting training for finance and sustainability teams. Our Carbon Accounting Course covers HKFRS requirements in detail.

How Peak M&S Can Help Your Company 我哋可以點樣幫你

Peak M&S Education Centre provides comprehensive training on carbon accounting for HKFRS compliance. Our ESG Sustainable Solutions 4.0 course includes hands-on workshops on GHG emissions calculation, HKFRS-aligned reporting, and practical tools for carbon accounting. The course covers:

• IFRS S1/S2 and HKFRS climate disclosure requirements
• GHG Protocol Scope 1, 2, 3 calculation methods
• Emission factor databases relevant to Hong Kong
• Practical carbon accounting exercises with real data
• Preparation for third-party verification and assurance

GSF funding of up to HK$10,000 is available for eligible applicants. Enrol now or WhatsApp us at +852 4423 7445 to learn more about how carbon accounting training can help your company achieve HKFRS compliance. You can also visit our dedicated Carbon Accounting Course Hong Kong page for full details.

HKFRS Carbon Accounting Requirements: What Companies Must Report HKFRS碳核算申報要求

Under the HKFRS-aligned climate disclosure framework, companies must report the following carbon accounting information in their annual filings:

Failure to meet these carbon accounting for HKFRS requirements can result in regulatory penalties and loss of investor confidence. Our training equips your team with the skills needed to prepare fully compliant carbon disclosures.