A concise reading desk for Hong Kong professionals: what has been published, what is still proposed, and where to read the original.
These summaries are written by Peak M&S. Dates are the original publication dates. The questions are our learning prompts, not statements by the source organisations.
The HKMA issued GS-2, non-statutory guidance for authorised institutions on governance, strategy, risk management and scenario analysis for the net-zero transition.
Question to consider: What evidence would make a transition plan credible?
GRI announced a streamlined format for future Sector Standards, starting with a Food & Beverages pilot. The pilot is not a final standard.
Question to consider: Which sector topics may be material, and which standards already apply?
The 2026 Policy Address targets full ISSB adoption by large publicly accountable entities by 2028 and says HKEX will introduce a Green Equity Designation Scheme. These are policy plans, not completed requirements.
Question to consider: Is your sustainability data ready to support future disclosures?
The HKMA invited comments by 7 October 2026 on the Phase 2B prototype of the Hong Kong Taxonomy for Sustainable Finance. The proposed update is not final.
Question to consider: Does an activity meet current criteria, or only a proposed future criterion?
GHG Protocol and ISO plan a co-branded corporate carbon-accounting standard, with joint public consultation planned for Q2 2027. No replacement standard is in force yet.
Question to consider: How should a team track developing standards without changing its inventory too early?
Last reviewed 24 September 2026. This is not a live news feed, legal advice or compliance guidance. Check the linked original for its current status. Citing HKMA, GRI, the Government or GHG Protocol does not imply a partnership with or endorsement of this course.
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