Product Eco-responsibility Ordinance (Cap. 603); Promotion of Recycling and Proper Disposal (Electrical Equipment and Electronic Equipment) (Amendment) Ordinance 2016; Plastic Shopping Bag Charging Scheme; Glass Beverage Container Producer Responsibility Scheme

HKICPA published HKFRS S1 and HKFRS S2 on 12 December 2024, fully aligned with IFRS S1 and S2. The Hong Kong SAR Government's December 2024 Roadmap sets out the phased path to mandatory adoption for publicly accountable entities.

Enforcement

Voluntary at HKICPA level. The Hong Kong SAR Government's roadmap (10 December 2024) sets out phased mandatory adoption for publicly accountable entities.

Effective date

Annual reporting periods beginning on or after 1 August 2025

Covered entities

Any Hong Kong entity (voluntary). Mandatory phased rollout per government roadmap.

HKEX listing rules require all Main Board issuers to disclose climate information aligned with IFRS S2 on a comply-or-explain basis from 1 January 2025, with mandatory application for Hang Seng Composite LargeCap constituents from 1 January 2026. Some elements differ from IFRS S2 (e.g., scope of consolidation, industry-based metrics).

Enforcement

Comply-or-explain for all Main Board issuers from 1 January 2025. Mandatory for Hang Seng Composite LargeCap Index constituents from 1 January 2026.

Effective date

1 January 2025 (comply-or-explain); 1 January 2026 (mandatory for HSCI LargeCap)

Covered entities

All HKEX Main Board issuers (comply-or-explain); HSCI LargeCap constituents (mandatory)

The EU runs product-specific EPR regimes for packaging, electrical and electronic equipment, batteries, vehicles and single-use plastics, putting collection, recycling and recycled-content obligations on producers placing goods on the single market. The 2025 Packaging Regulation tightens recyclability, reuse and recycled-content rules and applies directly in all Member States from August 2026.

Enforcement

Mandatory

Effective date

PPWR entered into force 11 February 2025, general application 12 August 2026; Battery Regulation entered into force 17 August 2023 with phased obligations through 2027; WEEE Directive in force since 2012; SUP Directive transposition deadline 3 July 2021

Covered entities

Producers, importers and distributors placing packaging, EEE, batteries, vehicles or single-use plastic products on the EU market, regardless of material or origin

The UK runs separate producer responsibility regimes for packaging, electrical equipment, batteries and end-of-life vehicles, with producers paying fees to fund household collection and recycling. The 2024 pEPR rules shift the full net cost of household packaging waste onto large producers, replacing the previous shared-cost PRN system.

Enforcement

Mandatory

Effective date

pEPR Regulations made December 2024, in force 1 January 2025; first reporting year 1 April 2025 to 31 March 2026; WEEE Regs since 1 January 2014; Battery Regs since 5 May 2009

Covered entities

Packaging producers with turnover above GBP 1 million and handling more than 25 tonnes of packaging per year (lower threshold for small producers); WEEE producers placing EEE on the UK market; battery and ELV producers

Switzerland operates advance disposal fee (vRG) schemes for electrical and electronic equipment, batteries, glass bottles and PET, run by industry organisations (SENS, SWICO, Inobat, PET-Recycling Schweiz) under federal ordinances. Packaging EPR for paper, cardboard and plastic remains largely voluntary, organised through municipal collection.

Enforcement

Mandatory

Effective date

VREG in force since 1 July 1998, revised scope effective 1 January 2022; VVEA effective 1 January 2016; battery and glass advance disposal fees in place since the 1990s

Covered entities

Manufacturers, importers and retailers of electrical and electronic equipment, batteries, glass and PET beverage containers placing products on the Swiss market

Norway implements EU-style EPR through Avfallsforskriften, requiring producers of packaging, EEE, batteries and vehicles to join a Producer Responsibility Organisation approved by the Environment Agency. Since July 2025, the previous 1,000 kg-per-material exemption for packaging has been abolished, so every importer or producer must register and report.

Enforcement

Mandatory

Effective date

Avfallsforskriften in force since 2004; Chapter 7 packaging EPR revised effective 1 July 2025 (1,000 kg threshold removed); WEEE provisions since 1999

Covered entities

Any company that professionally imports or manufactures packaging, packaged products, EEE, batteries or vehicles for the Norwegian market; from July 2025 all packaging producers regardless of volume