ESG Bulletin 2026 Issue 01

KPMG in China has offices located in 31 cities with over 14,000 partners and staff, in Beijing, Changchun, Changsha, Chengdu, Chongqing, Dalian, Dongguan, Foshan, Fuzhou, Guangzhou, Haikou, Hangzhou, Hefei, Jinan, Nanjing, Nantong, Ningbo, Qingdao, Shanghai, Shenyang, Shenzhen, Suzhou, Taiyuan, Tianjin, Wuhan, Wuxi, Xiamen, Xi’an, Zhengzhou, Hong Kong SAR and Macau SAR. Working collaboratively across all these offices, KPMG China can deploy experienced professionals efficiently, wherever our client is located.

KPMG is a global organisation of independent professional services firms providing Audit, Tax and Advisory services. KPMG is the brand under which the member firms of KPMG International Limited (“KPMG International”) operate and provide professional services. “KPMG” is used to refer to individual member firms within the KPMG organisation or to one or more member firms collectively.

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Provides a concise overview of key ESG regulatory developments across Hong Kong SAR, Chinese Mainland and global standard setters, including updates on sustainability assurance, climate disclosure standards...

China Corporate/Commercial Law

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Keeping up with the rapidly evolving ESG landscape can be challenging as new regulations, disclosure frameworks and sustainability expectations continue to emerge across markets.

In this inaugural issue of KPMG China's ESG Bulletin, we provide a concise overview of the latest ESG-related regulatory and market developments across Hong Kong SAR, Chinese Mainland and global standard setters.

Key highlights include Hong Kong's progress toward mandatory sustainability assurance, updates to the Hong Kong Sustainable Finance Taxonomy, new climate disclosure standards in Mainland China, and recent amendments to IFRS sustainability reporting requirements. The bulletin also explores emerging focus areas such as GHG Protocol Scope 2 updates, biodiversity and nature-related policy developments, as well as practical strategic implications for businesses navigating evolving sustainability reporting and governance expectations.

Download the full bulletin below to explore the latest ESG developments and insights.