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HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Committee Membership Details for the Year 2025
Sustainability Disclosure Standards Committee

 

Terms of Reference

1. To adopt, in accordance with the due process approved by Council, new and revised HKFRS Sustainability Disclosure Standards and related guidance to achieve convergence, as far as practicable, with IFRS Sustainability Disclosure Standards.
2. To be the main Committee responsible for gathering and communicating information relating to sustainability-related financial disclosures between the stakeholders in Hong Kong and the International Sustainability Standards Board (ISSB), Asian-Oceanian Standard-Setters Group and other national standard setters. 
3. To develop and prepare comments on ISSB consultation documents relating to sustainability-related financial disclosures, including responding to requests for comments or information on such matters from ISSB Staff and/or other standard setting or regulatory bodies.
4. To identify issues that might require interpretation and other emerging divergent practices in sustainability-related financial disclosures and consider the appropriate action to take to maintain the integrity of sustainability-related financial disclosures in Hong Kong. This may include participating in any standing and/or ad-hoc forums on sustainability-related financial disclosures that the Institute may establish from time to time, requesting the ISSB and/or any of its relevant consultative bodies to address the issues and/or, when needed, developing local interpretations or guidance.
5. To utilize the expertise and knowledge of the Committee to identify current and developing issues that may be suitable topics for CPD and educational events and/or research and other thought leadership projects. The Committee will advise the Executive Committee of potential topics for selection and prioritization of work to be undertaken.
6.

To form advisory panels or other specialist groups to provide comments on ISSB consultation documents as well as to develop pronouncements and guidance relating to sustainability-related financial disclosures.

7.

To contribute resources to the development and delivery of local guidance, trainings and/or other publications and events to provide information and/or guidance to local stakeholders on IFRS/HKFRS Sustainability Disclosure Standards or to stimulate debate on important sustainability-related financial disclosure issues.

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