可持续披露准则存档

Invitation to Comment on Exposure Draft HKFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and Exposure Draft HKFRS S2 Climate-related Disclosures

 
with links to

• Exposure Drafts
• Explanatory Memorandum
• Comment letters received
• Live webinar: Shaping the Future of Sustainability Reporting in Hong Kong - Exposure Drafts on HKFRS Sustainability Disclosure Standards (Full enrolment); Archived e-learning available here for enrolment until 27 October

Invitation to Comment on ISSB Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates

with link to:

• Exposure Draft
• Press release
• Comment letters received

(ISSB's comment due date is 9 August 2023)

Invitation to Comment on ISSB Request for Information Consultation on Agenda Priorities

with link to:

• Request for Information
• Press release

(ISSB's comment due date is 1 September 2023)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 20 June 2023

Invitation to comment on the ISSB Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and ISSB Exposure Draft IFRS S2 Climate-related Disclosures 

HKICPA Survey: ISSB Exposure Drafts on IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and IFRS S2 Climate-related Disclosures

with link to

• Press release
• Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
• Basis for Conclusions on Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
• Illustrative Guidance on Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
• Exposure Draft IFRS S2 Climate-related Disclosures
• Basis for Conclusions on Exposure Draft IFRS S2 Climate-related Disclosures
• Illustrative Guidance on Exposure Draft IFRS S2 Climate-related Disclosures
• Exposure Draft IFRS S2 Climate-related Disclosures Appendix B Industry-based disclosure requirements
• Snapshot: High level summary for draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and draft IFRS S2 Climate-related Disclosures
• Comparing sustainability reporting proposals from the ISSB, EFRAG and SEC

(ISSB comment due date is 29 July 2022)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 11 May 2022