HKEX ESG Gap Assessment
Baseline your current disclosure against the HKEX ESG Code and identify the material gaps before they become findings.
SERVICE 01 · HONG KONG
Turn disclosure duty into
defensible enterprise value.
We translate climate exposure and sustainability obligations into quantifiable risk and credible, audit-ready reporting — so ESG becomes a statement of value, not a box to tick.
ESG reporting is now a regulatory floor, not a ceiling.
From HKEX's strengthened ESG Code to IFRS S2-aligned climate disclosure, listed and private enterprises alike face rising disclosure expectations. Getting it wrong is a compliance risk; getting it right is a signal of governance quality.
- HKEX ESG framework gap assessment — know where you stand
- Climate risk & carbon footprint accounting — measurable, not anecdotal
- Sustainability valuation models — link ESG to enterprise value
- Reporting roadmap & disclosure support — from data to defensible narrative
WHAT WE DELIVER
A complete ESG compliance
engagement.
Climate Risk & Carbon Accounting
Scope 1, 2 & 3 GHG accounting and climate scenario analysis, aligned to IFRS S2 and TCFD.
Sustainability Valuation
Quantify how ESG performance translates into measurable enterprise value and investor confidence.
Reporting Roadmap & Disclosure
End-to-end support producing a credible, audit-ready report that stands up to scrutiny.
BUILT ON GLOBAL STANDARDS
Aligned to the frameworks
regulators and investors expect.
HKEX ESG CodeGRI StandardsIFRS S2 / ISSBSASBTCFDUN SDGs
HOW WE WORK
From obligation to
audit-ready disclosure.
01 / ASSESS
Materiality & gap analysis
Identify what's material to your business and where your disclosure falls short of the HKEX ESG Code.
02 / QUANTIFY
Climate & carbon accounting
Scope 1, 2 and 3 emissions, climate risk and scenario analysis — measured, not estimated.
03 / VALUE
Sustainability valuation
Translate ESG performance into defensible enterprise value investors can understand.
04 / DISCLOSE
Reporting & assurance readiness
Produce a credible, well-structured report ready for board sign-off and assurance.
WHO WE SERVE
Built for enterprises
under disclosure duty.
HKEX-listed companies
Mandatory ESG and climate disclosure compliance, prepared well ahead of reporting deadlines.
IPO candidates
First-time ESG and climate reporting built into listing readiness, so it's not an afterthought.
Private & portfolio companies
ESG frameworks that satisfy investors, lenders and supply-chain partners.
WHY IT MATTERS
The disclosure bar has risen —
and keeps rising.
HKEX's strengthened ESG Code
From 2025, listed companies face mandatory climate-related disclosures aligned with IFRS S2, structured around governance, strategy, risk management, and metrics & targets.
- Board-level climate oversight disclosure
- Mandatory Scope 1 & 2 emissions
- Scenario analysis and transition planning
ESG as enterprise value
Credible ESG disclosure is no longer just compliance — it shapes valuation, access to capital and investor confidence.
- Sustainability valuation models
- Improved MSCI and rating agency outcomes
- Defensible value in negotiations
FAQ
Common questions on
ESG compliance.
The strengthened ESG Code requires climate-related disclosures aligned with IFRS S2, including board oversight, strategy, risk management and metrics & targets, with mandatory Scope 1 and 2 emissions from the 2025 financial year.
ESG reporting covers environmental, social and governance factors broadly. Climate disclosure is the more specific, quantitative subset focused on climate-related risks, emissions and scenario analysis, now mandated under HKEX and IFRS S2.
While not statutorily mandated, private and portfolio companies increasingly face ESG expectations from investors, lenders and supply-chain partners. Early ESG frameworks build credibility and readiness for future listing or reporting.
Timing depends on company size and data maturity, but a focused gap assessment typically takes a few weeks and delivers a clear picture of where you stand and what to prioritise.
START THE CONVERSATION
Where are you on your
ESG journey?
Whether first-time disclosure or a gap in your existing reporting, we'll respond with a clear path forward.