Why has ISSB readiness become a boardroom priority? For Hong Kong companies, ESG reporting is moving decisively from a communications exercise to a business, finance and risk-management discipline. The latest wave of HKEX climate reporting is already reshaping board agendas, investor conversations and internal data governance. Since financial years beginning on or after 1 January 2025, all HKEX-listed issuers must disclose Scope 1 and Scope 2 greenhouse-gas emissions. Main Bo