Sustainability Standards

HKICPA

• 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

ISSB

• ISSB Knowledge Hub
• Supporting materials for IFRS sustainability disclosure standards
• 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)
• 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)
• Using the SASB Standards to meet the requirements in IFRS S1 (February 2024)
• 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

Others

• EFRAG reporting lab

HKICPA

• 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

IFAC

• 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

• Webpage: Guidance on Sustainability Assurance
• Sustainability Assurance - Project Update
• 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