As climate change continues to pose significant social and economic challenges to the world, sustainable development is now a global agenda. The 28th United Nations Climate Change Conference (COP28) committed over US$660 million to the Loss and Damage Fund to support vulnerable developing countries which were already experiencing the adverse impacts of climate change. Cementing its commitment to combatting climate change, COP28 concluded with a historic agreement to transition away from fossil fuels to renewables.
In the face of this critical climate crisis, more than 140 countries and regions have set a net-zero target, including China with its “30-60” goals - to peak carbon emissions by 2030 and achieve carbon neutrality by 2060. In Hong Kong, in 2025 the Hong Kong Exchanges and Clearing Limited (HKEX) will implement climate disclosure-related amendments to its Listing Rules by adopting the IFRS Sustainability Disclosure Standards published by the International Sustainability Standards Board (ISSB). The HKSAR Government has also committed to working with financial regulators and stakeholders to develop a roadmap on the appropriate adoption of the ISSB Standards.
In the development of green finance, Hong Kong has wasted no time taking the lead. In January 2023, the HKSAR Government's successful offering of US$5.75 billion (approximately HK$44.85 billion) worth of green bonds, denominated in US dollars, euro and Renminbi, marked the largest ESG bond issuance in Asia to-date. Another successful offering followed in the month after, with the HK$800 million inaugural tokenised green bond being issued by the Government with settlement handled by the Hong Kong Monetary Authority (HKMA) - the first tokenised green bond issued by a government globally. In The 2024-25 Budget, the Government also announced its plan to extend the Green and Sustainable Finance Grant Scheme to help industries progress towards decarbonisation.
As one of the most influential business magazines in Hong Kong with a global vision and Greater China connection, the Chinese Edition of Bloomberg Businessweek maintains a keen focus on the development of ESG. We collaborate with Deloitte in co-presenting the sixth ESG Leading Enterprises. By recognizing Hong Kong-listed companies and financial institutions with outstanding ESG performance, the event aims at encouraging enterprises to strive for excellence in ESG practices, ultimately to foster a sustainable business culture with positive impact on the environment and society.
氣候變化持續為全球經濟與社會帶來挑戰，可持續發展已成為世界共識。第28屆聯合國氣候變化大會（COP28）設立規模高達6.6億美元「損失與損害」基金，以幫助深陷極端氣候影響的開發中國家能源轉型，建構更具韌性的環境安全風險架構，會後亦通過歷史性決議，呼籲全球轉型脫離化石燃料，彰顯了應對氣候變化的決心。
面臨氣候與環境的重大挑戰，全球已有超過140個國家或地區提出碳中和目標。中國定立了新「30．60」目標，確立轉型步伐。目前，香港交易所已修訂《上市規則》中披露氣候資訊的相關要求，2025年起，香港將採用國際可持續準則理事會（ISSB）的可持續財務信息及氣候披露準則，特區政府亦持續與相關金融監管機構及持份者合作，為銜接國際標準制訂路線圖。
香港亦加快發展綠色金融的腳步。特區政府在2023年1月成功發售57.5億美元（約448.5億港元）的等值美元、歐羅及人民幣綠色債券，是亞洲目前規模最大的ESG債券發行。2023年2月，香港金融管理局協助特區政府成功發售8億港元代幣化綠色債券，是全球首批由政府發行的代幣化綠色債券。特區政府亦於近日公布的《2024/25財政年度政府預算案》中，表示將會繼續推進《綠色和可持續金融資助計劃》，推動行業在香港實現減碳目標。
作為區內具國際視野及影響力的財經雜誌，《彭博商業周刊/中文版》一直聚焦ESG的發展，今年再度與德勤攜手舉辦第六屆「ESG 領先企業」，旨在表揚ESG表現傑出的上市公司與資產管理機構，鼓勵企業貫徹執行ESG策略，共同促進對環境和社會產生正面影響的可持續發展。