Sustainability Standards

HKICPA

• E-learnings: Charting Sustainability Reporting in Hong Kong – Public briefing on HKFRS S1 and S2 (Enrollment for 1 Free CPD hour: Cantonese or English)

• FAQs on HKFRS Sustainability Disclosure Standards
• Platform for submitting implementation questions on HKFRS/IFRS S1 and S2
• Archived e-learning: Shaping the Future of Sustainability Reporting in Hong Kong - Exposure Drafts on HKFRS Sustainability Disclosure Standards (available for enrolment until 27 October 2024)
• Development of the HKICPA’s Sustainability Disclosure Standards
• A Plus Article: What’s next for the ISSB work plan?
• Alert 49: Updates on the Institute's Sustainability Disclosure Standards development
• Guidance 1: Two important ideas in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures to facilitate proportionality and scalability
• Guidance 2: Considerations of Skills, Capabilities and Resources in Climate-Related Scenario Analysis
• E-learning: Sustainability Reporting Series: Embarking on the journey of IFRS Sustainability Disclosure Standards (Part 1 / Part 2)

ISSB

• ISSB Knowledge Hub

• ISSB Standards in Simplified Chinese

• Supporting materials for IFRS sustainability disclosure standards
• Webinar series—Perspectives on sustainability disclosure
  - The business case for early jurisdictional adoption (30 May 2024)
  - How the IFRS Foundation can get you started on the ISSB Standards (11 July 2024)
  - The value of industry-based disclosures (9 September 2024)
  - Implementing IFRS Sustainability Standards: Pan-African insights (17 October 2024)
  - The state of assurance for sustainability disclosure (25 November 2024)
  - Making the transition from TCFD recommendations to ISSB Standards (5 December 2024)
  - Using the GHG Protocol for climate-related disclosures (Mandarin or English sessions on 13 February 2025)
  - The future of integrated reporting and integrated thinking (20 March 2025)
  - Ramping up systems and processes for sustainability data (24 April 2025)
• Webcast: Proportionality mechanisms in IFRS Sustainability Disclosure Standards (January 2025)
  - Part 1: Introduction to proportionality mechanisms in the ISSB Standards
  - Part 2: All reasonable and supportable information that is available to the company at the reporting date without undue cost or effort

     - Part 3: Commensurate with skills, capabilities and resources that are available to the company

• Webcast series: Sustainability-related risks and opportunities and the disclosure of material information (March 2025)
  - Education material: Sustainability-related risks and opportunities and the disclosure of material information

• Webcast series—Connectivity between the financial statements and sustainability-related financial disclosures
• Connecting IFRS Accounting and IFRS Sustainability
• Inaugural global sustainability disclosure standards
• Ten things to know about the first ISSB Standards (June 2023)
• Comparison - IFRS S2 with the TCFD Recommendations (July 2023)
• Progress on Corporate Climate-related Disclosures—2024 Report
  - Summary of key findings
  - IFRS Foundation press release
• Highlights from the Beijing International Sustainability Conference 2024—Path to Global Baseline
• Education material: Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2 (January 2025)
• Education material for IFRS S2: Nature and social aspects of climate-related risks and opportunities (December 2023)
• Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards (January 2024)

• Webcasts: Current and anticipated financial effects (May 2024)

• Webcast: Introducing the ISSB Taxonomy (May 2024)

• Webcast: Overview of the ISSB’s two-year work plan (August 2024)

• Voluntarily applying ISSB Standards—A guide for preparers (September 2024)

• ESRS–ISSB Standards Interoperability Guidance (May 2024)
• Webcast: Overview of ESRS–ISSB Standards Interoperability Guidance (July 2024)
• Using the SASB Standards to meet the requirements in IFRS S1 (February 2024)
• ISSB Stakeholder event — disclosures about transition plans (February 2025)
• How to apply the Integrated Reporting Framework with IFRS S1 and IFRS S2
• ISSB-related information
• Transition Implementation Group on IFRS S1 and IFRS S2
• IFRS Sustainability Disclosure Taxonomy

Others

• EFRAG reporting lab

HKICPA

• HKSSA 5000, General Requirements for Sustainability Assurance Engagements
• Key Impacts – HKSSA 5000, General Requirements for Sustainability Assurance Engagements
• A Plus Article: A landmark sustainability assurance standard: The Institute’s response
• HKSAE 3410, Assurance Engagements on Greenhouse Gas Statements
• AATB 5 (Revised), Environmental, Social and Governance (ESG) Assurance Reporting
• AATB 6, Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements
• E-learning: ESG Assurance Reporting in Hong Kong
• E-learning: IAASB’s Exposure Draft for ISSA 5000, General Requirements for Sustainability Assurance Engagements

AFRC

• Publication: Roundtable Discussion on Audit Quality and Climate-integrated Audits in Hong Kong

IFAC

• Sustainability Assurance: What to Expect 

• Webpage: Call to Action for Sustainability Reporting and Assurance

• The State of Play: Beyond the G20

• Video: Sustainability: Update on Reporting & Assurance (with script)
• Video: A Deep Dive into Sustainability Assurance Engagements
• IFAC Virtual Sustainability Summit for Asia Pacific: (Day 1 / Day 2)
• Video: What is Assurance?
• Video: What is Sustainability Assurance?

IAASB

• Understanding the International Standard on Sustainability Assurance 5000 consists of:
  - Fact sheet
  - Implementation guide
  - Frequently asked questions
• ISSA 5000 and IESSA: Global Baseline Standards for Sustainability Assurance
• Webpage: Guidance on Sustainability Assurance
• Video: What You Need to Know About ISSA 5000
• Video: Introduction of Proposed ISSA 5000
• Webinar: Assurance on Sustainability Reporting
• Using ISAE 3000 (Revised) in Sustainability Assurance Engagements

ICAEW

• The sustainability assurance and reporting landscape

HKICPA

• A Plus Article: An overview of the Institute’s response to the IESBA’s Exposure Draft on Proposed IESSA

IESBA

• Webpage: Sustainability Reporting and Assurance: A Focus on Ethics and Independence
• ISSA 5000 and IESSA: Global Baseline Standards for Sustainability Assurance
• Technical Review: International Ethics Standards for Sustainability Assurance (IESSA)
• Ethics for Sustainability Reporting Fact Sheet 
• Ethics & Independence for Sustainability Assurance - IESSA - Fact Sheet
• Using the Work of an External Expert Fact Sheet
• Video: Introduction to IESBA Proposed IESSA and Enhanced Ethics Standards For Sustainability Reporting
• Video: Ethics in Sustainability IESBA ED Explainer
• Sustainability Webinar