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Volume IV
---------- Section 1: Effective for annual reporting periods beginning on or after 1 August 2025 --------------
Updates
Volume I
Volume II
Volume III
Volume IV
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Content page of Volume IV Sustainability Disclosure Standards
---------- Section 1: Effective for annual reporting periods beginning on or after 1 August 2025 --------------
HKFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
HKFRS S2 Climate-related Disclosures
---------- Section 1: Effective for annual reporting periods beginning on or after 1 August 2025 --------------
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