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Many Hong Kong issuers can list their climate risks. Far fewer can say what those risks could mean for revenue, costs, assets and cash flow. GreenCo's climate scenario analysis and financial impact assessment closes that gap, helping you assess climate resilience in line with IFRS S2 and Part D of HKEX Appendix C2.
Why It Matters for Hong Kong Issuers
- Climate resilience disclosure – Part D of HKEX Appendix C2, aligned with IFRS S2, asks issuers to assess the resilience of their strategy using climate-related scenario analysis.
- LargeCap issuers must make the full Part D disclosures for financial years beginning on or after 1 January 2026; other Main Board issuers report on a comply-or-explain basis.
- Investors increasingly ask for the financial effects of climate risks and opportunities, not just a qualitative list.
- Proportionate approach – IFRS S2 allows an approach commensurate with your circumstances, so the analysis can start simple and become more quantitative over time.
Scenario analysis is not a forecast. It tests how well your strategy holds up under different plausible climate futures.
What We Assess
- Physical risks – acute events such as typhoons, extreme rainfall and flooding, and chronic changes such as rising temperatures and sea levels affecting sites and supply chains.
- Transition risks – carbon pricing, policy and legal changes, technology shifts, market and customer preferences, and reputation.
- Climate-related opportunities – energy efficiency, low-carbon products and services, new markets and resilience.
Our Five-Step Approach
- Identify material risks and opportunities with management, based on your industry, business model and operating locations.
- Collect financial and operational data – segment revenue, operating costs, energy use, asset and location data, using documented proxies where records are incomplete.
- Develop climate scenarios using recognised pathways such as those from the NGFS and IPCC, covering orderly and disorderly transitions and high-warming outcomes.
- Build transparent financial impact models linking climate drivers to revenue, operating and capital expenditure, asset impairment, margins, cash flows and financing costs.
- Challenge assumptions with management and finance to refine results and agree the disclosure narrative.
What You Receive
- Climate scenario analysis report and climate resilience assessment.
- Documented scenario assumptions and data sources.
- An explainable financial impact model your finance team can update.
- Draft IFRS S2 / HKEX Part D disclosure narrative and board briefing.
Why Companies Choose GreenCo
- A strong team with outstanding international credentials – financial modelling is reviewed by consultants holding CPA, CFA and FRM qualifications, so results stand up to finance teams, auditors and investors.
- Solid international exposure – your climate disclosures are reviewed by investors, international customers and stakeholders deciding whether to invest or do business with you. We apply international scenario practice they recognise.
- Senior members closely monitor every project – scenario choices and key assumptions are reviewed by experienced professionals, and your concerns are addressed directly.
- Tailored, not templated – models are built around your business and handed over, not locked in a black box.
Related reading: Climate Risk Disclosure and GHG Calculation · Scope 3 Emissions Advisory · GreenCo's 10 ESG Services in Hong Kong
繁體中文版：IFRS S2 氣候情景及財務影響分析
不少香港發行人能夠列出自身的氣候風險，但能說明這些風險對收入、成本、資產及現金流有何影響的卻少之又少。勤創永續 GreenCo 的氣候情景及財務影響分析正好填補這個缺口，協助貴公司按 IFRS S2 及港交所附錄C2 D 部評估氣候韌性。
對香港發行人的重要性
- 氣候韌性披露——與 IFRS S2 一致的港交所附錄C2 D 部，要求發行人以氣候相關情景分析評估其策略的韌性。
- 大型股發行人須於 2026 年 1 月 1 日或之後開始的財政年度起作出 D 部全部披露；其他主板發行人則採「不遵守就解釋」方式。
- 投資者越來越多要求了解氣候風險及機遇的財務影響，而不只是一份定性清單。
- 相稱原則——IFRS S2 容許企業採用與自身情況相稱的方法，分析可由簡入繁，逐步加強量化。
情景分析並非預測，而是測試貴公司的策略在不同合理氣候未來下的承受能力。
評估範圍
- 實體風險——颱風、極端降雨及水浸等急性事件，以及氣溫及海平面上升等長期變化對營運地點及供應鏈的影響。
- 轉型風險——碳定價、政策及法律變動、技術轉變、市場及客戶偏好，以及聲譽。
- 氣候相關機遇——能源效益、低碳產品及服務、新市場及韌性提升。
我們的五步方法
- 識別重要風險及機遇——與管理層按行業、業務模式及營運地點進行識別。
- 收集財務及營運數據——包括分部收入、營運成本、能源使用、資產及地點資料；如記錄不完整，則採用有記錄的替代假設。
- 建立氣候情景——採用 NGFS 及 IPCC 等公認路徑，涵蓋有序及無序轉型，以及高升溫情景。
- 建立透明的財務影響模型——把氣候因素連繫至收入、營運及資本開支、資產減值、利潤率、現金流及融資成本。
- 與管理層及財務團隊檢視假設——修正結果並確定披露內容。
交付成果
- 氣候情景分析報告及氣候韌性評估。
- 情景假設及數據來源的文件記錄。
- 財務團隊可自行更新、清晰可解釋的財務影響模型。
- IFRS S2／港交所 D 部披露文字初稿及董事會簡報。
企業為何選擇勤創永續 GreenCo
- 具備卓越國際資歷的強大團隊——財務模型由持有 CPA、CFA 及 FRM 資格的顧問審閱，結果經得起財務團隊、核數師及投資者的檢視。
- 紮實的國際經驗——貴公司的氣候披露會被投資者、國際客戶及利益相關者審閱，用以決定是否投資或與貴公司合作。我們採用他們認可的國際情景分析實務。
- 資深成員緊密監察每個項目——情景選擇及關鍵假設由經驗豐富的專業人士審閱，貴公司的關注亦會直接得到處理。
- 量身訂製，而非套用模板——模型按貴公司業務建立並完整移交，不會成為無法理解的「黑盒」。
延伸閱讀：範圍三排放顧問服務 · GreenCo 十項香港 ESG 服務 · 企業為何選擇 GreenCo