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ESG Information Centre

The Institute has joined 13 other accounting bodies, all members of A4S ABN, in publicly committing to achieve net zero greenhouse gas (GHG) emissions within their own organizations, as well as provide an enabling environment for their membership to do the same. As part of our commitment, we have established this information centre to provides convenient access to the latest development, thought leadership as well as learning resources on ESG that are relevant to the accounting profession, in order to facilitate our members to stay ahead of the market. 



Check out the latest news and developments regarding ESG. Please click here for ISSB-related information.


Date Title
1 December 2023 ISSB Capacity Building: Knowledge Hub
28 November 2023 Making COP 28 count
15-16 November 2023 ISSB update November 2023
14 November 2023
IFAC releases sustainability checklist for small businesses
10 November 2023 ISSB update in Global Preparers Forum (GPF) November meeting 2023
5 November 2023
Exchange publishes corporate governance and ESG (climate disclosures) guidance 
3 November 2023 Update on consultation on enhancement of climate disclosures under ESG framework
24-25 October 2023
ISSB update October 2023
16 October 2023
12 October 2023 October 2023 Sustainability Consultative Committee agenda and meeting paper now available
14 September 2023 ISSB update September 2023
7 August 2023
Cross-Agency Steering Group announces priorities to further strengthen Hong Kong’s sustainable finance ecosystem
2 August 2023 IAASB launches public consultation on landmark proposed global sustainability assurance standard
27 July 2023 ISSB update July 2023
25 July 2023 Joint statement from the IAASB and IESBA Chairs on IOSCO’s endorsement of the IFRS sustainability disclosure standards
11 July 2023 恒指公司推央企ESG領先指數
26 June 2023 ISSB issues inaugural global sustainability disclosure standards
4 June 2023 Hong Kong takes new step to promote ESG agenda to reluctant and wary small business owners
30 May 2023 HKMA launched the Prototype of a Green Classification Framework for Hong Kong
18 May 2023 ISSB update May 2023
4 May 2023
ISSB consultation on agenda priorities
24 April 2023 IAASB advances timeline for consultation for proposal on sustainability assurance
19 April 2023
ISSB update April 2023
14 April 2023
Exchange publishes consultation paper on enhancement of climate disclosure under its ESG framework
4 April 2023 Supplementary ISSB update April 2023
28 March 2023
TNFD releases fourth and final beta framework
16 March 2023 ISSB update March 2023
21 February 2023

Joint statement from the IESBA and IAASB Chairs on the ISSB’s progress toward inaugural International Sustainability Standards

16 February 2023 HKSAR Government’s Inaugural Tokenised Green Bond Offering
16 February 2023 ISSB update February 2023
17 January 2023 ISSB update January 2023
11 January 2023 HKEX published a research paper on the global carbon markets and opportunities for Hong Kong
22 December 2022 FSDC report on the State of ESG in Hong Kong
20 December 2022
Cross-Agency Steering Group announces collaboration with CDP to enhance data availability and sustainability reporting in Hong Kong
13 December 2022
Hong Kong Monetary Authority - Government launches Pilot Green and Sustainable Finance Capacity Building Support Scheme
6 December 2022 Results of the HKICPA's Best Corporate Governance and ESG Awards 2022
25 November 2022
Exchange publishes findings of its latest review of issuers’ ESG disclosures
23 November 2022
What did COP27 accomplish and what actions can we expect as a result?
14 November 2022
COP27 news from week 1 and other top climate change stories
8 November 2022
ISSB at COP27: ISSB makes key announcements towards the implementation of climate-related disclosure standards in 2023
 1 November 2022 ISSB confirms requirement to use climate-related scenario analysis





Professional standards, technical publications and reference materials relevant to sustainability reporting, assurance and ethics can be found on this webpage






Read some selected ESG articles and thought leadership issued by the Institute and other local and global organizations that provide insights across various aspects and issues in relation to ESG.


Articles from A Plus

2023 issues


Becoming better: Navigating Hong Kong’s B Corp movement

  • Becoming a B Corporation, or B Corp, is a time-consuming and transformative journey for businesses, enabling them to have a positive impact on communities, and the planet. Jemelyn Yadao explores Hong Kong’s growing B Corp movement, and talks to Hong Kong B Corps about the process and how the certification can be good for business

Transitioning Hong Kong into an ESG and green finance hub

  • The archived webinar of the Institute’s 50th anniversary flagship event CPA Congress, which featured a panel discussion on Hong Kong’s role in ESG and green finance, is now available for subscription for a limited time

Facilitating sustainable development and net zero transitions

  • Nancy Tse, Deputy Chair of IFAC’s Professional Accountants in Business Advisory Group and member of the Institute, on the profession’s role in enabling capital markets and societies to deliver sustainability goals

ISSB exposure drafts and Link Asset Management Limited: case study for streamlining ESG KPIs

  • Calvin Lee Kwan, Director of Sustainability and Risk Governance at Link Asset Management Limited, shares the entity’s experience in adopting proposed standards under the ISSB’s exposure drafts
Q1 Greenwash prevention – Why it matters and how to address it
  • Grace Hui, Convenor of the Institute’s Greenwash Prevention Working Group, moderates an e-Seminar covering corporate greenwashing and what can be done to combat it

Board oversight of sustainability and ESG

  • Laura Leka, Principal at the International Federation of Accountants’ (IFAC) thought leadership team, on how boards today are effectively discharging their responsibility for sustainability and environmental, social and governance (ESG) oversight

Is embracing sustainability and green finance an option or prerequisite for CPAs?

  • Experts chime in on the latest developments in business and accounting

2022 issues


A guide to navigating the evolving climate landscape for CFOs

  • Ricky Cheng FCPA, Director, Head of Risk Advisory, BDO, and member of the Institute’s Sustainability Committee, on how chief financial officers should take the lead in helping organizations transition to a low-carbon business model

Cultivating harmony

  • Ricky Chu, Chairperson of the Equal Opportunities Commission on fighting for equality in the city

The centrality of ethics to sustainability

  • Ken Siong CPA, Programme and Senior Director, International Ethics Standards Board for Accountants, on the essential role ethics and independence play in the reporting and assurance of sustainability

Walking the ESG talk: the time is now

  • Pat Woo CPA (practising), the Partner and Head of ESG, Hong Kong at KPMG China and member of the Institute’s Sustainability Committee, on how corporates can eliminate greenwashing

Sustainability reporting assurance

  • An overview of the Institute’s position for effective sustainability reporting assurance

How CPAs can drive change and lead the way on sustainability

  • Herbert Yung FCPA, the Institute’s Director, Member Engagement and Sustainability Lead, on how accountants can champion a company’s sustainability journey

A new standard of sustainability

  • Emmanuel Faber, new Chair of the International Sustainability Standards Board, on what new standards will mean for sustainability reporting

Second opinions

  • How will the International Sustainability Standards Board’s two proposed standards meet the needs of investors?

What does ESG assurance in Hong Kong look like?

  • A look at the prevalence of ESG assurance among Hong Kong-listed companies, according to a study conducted by the institute.

Meet the speaker

  • Herbert Yung, FCPA, the Institute’s Director, Member Engagement and Sustainability Lead, on what to expect from the e-Series on environmental, social and governance reporting

Closing the loop

  • How accountants can help companies transition to a circular economy
Post-COP26 sustainability disclosure trend
  • Simon Ng, Chief Executive Officer of Business Environment Council on how companies can embrace the sustainability disclosure trend to build climate resilience


Other articles and reports

Date Title
November 2023
October 2023
 August - September 2023
June - July 2023
May 2023
April 2023
February - March 2023


January 2023
December 2022
November 2022
October 2022
September 2022





Our Sustainability Committee and Education and Training Department continue to identify areas of training in ESG, and have launched various programme across the spectrum of ESG to equip members with both essential knowledge and advanced insights on the subject. Explore the training through the dedicated webpage: 





ESG guidance, standards and frameworks

The following is a non-exhaustive list of guidance, standards and frameworks that are commonly adopted by global and local organizations in relation to ESG reporting. 



ESG certifications

The following is a non-exhaustive list of ESG certification programmes organized by various organizations:



Best Corporate Governance and ESG Awards

The Awards recognize that investors and other stakeholders are more and more interested in how listed companies and major public sector organizations are addressing issues such as climate change and other environment and social concerns that may affect their businesses and services. 

The Best Corporate Governance Awards 2021 – Judges’ Report contains commentaries from the judges and reviewers on the CG and SSR performance of the winning companies and organizations, information on international and local developments in these areas, as well as background information on the Awards.