HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Committee Membership Details for the Year 2025
Sustainability Committee
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Terms of Reference
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| 1. |
Provide general support and advice to management in development of proposed sustainability related strategic objectives and implementation/delivery of Council approved strategic initiatives and actions to position the Institute as a leader in sustainability matters and make relevant contributions to Hong Kong’s sustainability journey. |
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| 2. |
In particular to support management in the building and delivery of a comprehensive and effective capacity building program by providing expertise and practical experience from practice, commercial and academic fields for development and implementation of all elements and initiatives of the program, including professional qualifications, trainings, educational and support materials and publications1. |
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To support management liaison and cooperation with external counterparts including the Green and Sustainable Finance Cross-Agency Steering Group (CASG) and ISSB Capacity Building Partners for collaboration and sharing of resources to align and enhance capacity building plans of all parties. |
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To act as or identify presenters and authors for delivery of all aspects of the Institute’s sustainability capacity building program (excluding technical guidance on standards implementation). |
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Develop guidance on operational (non-standards-related) sustainability matters e.g. how to help SMEs prepare for sustainability reporting; opportunities for SMPs in sustainability advisory, reporting and assurance; how to improve internal controls for sustainability reporting purpose. |
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To support the Institute's engagement with and representatives on both local and international bodies and groups, such as the CASG, the Global Accounting Alliance (GAA), IFAC and Accounting for Sustainability (A4S), etc., on sustainability related matters including providing views and comments on projects/initiatives as they develop. |
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To advise and support management on development and implementation of the Institute’s organizational sustainability plan, including the Net Zero pathway, and reporting. |
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| 1 |
The extent of the scope of the Sustainability Committee’s (SC) remit excludes standard setting and provision of technical and implementation guidance which is the responsibility of the Sustainability Disclosure Standards Committee (SDSC). Respective Directors responsible for the SC and SDSC will work together to ensure there is effective collaboration to develop a comprehensive capacity building programme. |
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