Sustainability Reporting Archives

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