2024-05-03
Added · Updated
The Hong Kong Monetary Authority issued this supplemental guidance to facilitate the practical application of the Hong Kong Taxonomy for Sustainable Finance following stakeholder consultation. The document details the taxonomy's three-layer structure, which maps activities to industrial codes, identifies key metrics, and establishes technical screening criteria aligned with international frameworks. It further illustrates implementation through use cases for green bonds, green loans, and climate disclosures, while providing answers to frequently asked questions regarding eligibility and assessment procedures.