The Hong Kong SAR Government issues a vision statement on developing Hong Kong’s sustainable disclosure ecosystem. The goal of the SAR government and financial regulators is to make Hong Kong one of the first jurisdictions to integrate local sustainability reporting standards with the International Standards for Sustainable Financial Reporting Sustainability Disclosures.

Priority will be given to publicly responsible entities (such as listed companies and regulated financial services institutions) The Hong Kong Code is intended for cross-sector application, including listed companies. The bureau will continue to work with financial regulators and relevant stakeholders to gradually improve Hong Kong's sustainable disclosure ecosystems.