可持续披露相关的准则

HKICPA

Standards:

• HKFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
• HKFRS S2 Climate-related Disclosures

Technical publications and reference materials:

• Part 1 of the HKFRS Sustainability Disclosure Standards Guidance
• Part 2 of the HKFRS Sustainability Disclosure Standards Guidance

• HKICPA Certificate on Sustainability Reporting

The certificate programme consists of five modules and a final assessment.

    -Introduction of IFRS S1 and IFRS S2

    -Key principles in HKFRS S1 & stakeholder engagement

    -Climate risk and opportunities, scenario analysis & anticipated financial effects

   -Linkage between accounting standards and sustainability standards, integrating climate-related risks into Enterprise Risk Management

    -GHG emissions (Scope 1, 2 and 3)

• FAQs on HKFRS Sustainability Disclosure Standards
• Platform for submitting implementation questions on HKFRS/IFRS S1 and S2
• Development of the HKICPA’s Sustainability Disclosure Standards
• 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
• A Plus Article: What’s next for the ISSB work plan?

• E-learnings

• Sustainability Reporting Series: Embarking on the journey of IFRS Sustainability Disclosure Standards (Part 1/Part 2)
• Charting Sustainability Reporting in Hong Kong – Public briefing on HKFRS S1 and S2 (Enrollment for 1 Free CPD hour: Cantonese or English)

ISSB and other organisations' materials

    General

• ISSB-related information

• ISSB Knowledge Hub

• ISSB Standards in Simplified Chinese

• Supporting materials for IFRS sustainability disclosure standards
• E-learning modules
• Transition Implementation Group on IFRS S1 and IFRS S2
• Inaugural global sustainability disclosure standards
• Ten things to know about the first ISSB Standards (June 2023)
• Jurisdictional profiles

    Concept of Materiality

• Webcast series: Sustainability-related risks and opportunities and the disclosure of material information (March 2025) (Note 1)
  - Education material: Sustainability-related risks and opportunities and the disclosure of material information

    The Use of Reliefs

• Webcast: Proportionality mechanisms in IFRS Sustainability Disclosure Standards (January 2025)
  - Part 1: Introduction to proportionality mechanisms in the ISSB Standards
  - Part 2: All reasonable and supportable information that is available to the company at the reporting date without undue cost or effort

    Anticipated Financial Effects

• Webcasts: Current and anticipated financial effects (May 2024)

• IASB article: Disclosing information about anticipated financial effects of sustainability-related risks and opportunities (August 2025)

    Connectivity

• Webcast series—Connectivity between the financial statements and sustainability-related financial disclosures
• Connecting IFRS Accounting and IFRS Sustainability

    Greenhouse Gas Emissions

• Webinar series: Using the GHG Protocol for climate-related disclosures (Mandarin or English sessions on 13 February 2025) (Note 1)

• Educational material about greenhouse gas emissions disclosure requirements in IFRS S2 (May 2025)
• Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards (January 2024)
• GHG Protocol Scope 2 Guidance
• GHG Protocol Scope 3 Calculation Guidance
• CASG GHG Emission Calculator
• US Environmental Protection Agency GHG Emission Factors Hub
• UK Conversion Factors for Company Reporting of GHG emissions
• Regional Power Grid Emissions Factors of Mainland China
  
   

    Scenario analysis

• Webinar: Climate-related scenario analysis (6 October 2025) (Note 1)

• CASG GSF Data Portal

    Transition Plan

• Webinar: Climate-related targets and transition plans disclosure (10 July 2025) (Note 1)

• ISSB Stakeholder event — disclosures about transition plans(February 2025)

• Guidance document - Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2
  
  Others

• Webinar series—Perspectives on sustainability disclosure (Note 1)

 - The business case for early jurisdictional adoption (30 May 2024)

 - How the IFRS Foundation can get you started on the ISSB Standards (11 July 2024)

 - The value of industry-based disclosures (9 September 2024)

 - Implementing IFRS Sustainability Standards: Pan-African insights (17 October 2024)

 - The state of assurance for sustainability disclosure (25 November 2024)

 - Making the transition from TCFD recommendations to ISSB Standards (5 December 2024)

 -The future of integrated reporting and integrated thinking (20 March 2025)

 - Ramping up systems and processes for sustainability data (24 April 2025)

 - Governance of sustainability-related risks and opportunities: structures, roles and oversight (29 May 2025)

• Education material: Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2 (January 2025)
• Educational material: Using ISSB Industry-based Guidance when applying ISSB Standards (July 2025)
• Education material for IFRS S2: Nature and social aspects of climate-related risks and opportunities (December 2023)

• Webcast: Introducing the ISSB Taxonomy (May 2024)

• IFRS Sustainability Disclosure Taxonomy

• Webcast: Overview of the ISSB’s two-year work plan (August 2024)

• Voluntarily applying ISSB Standards—A guide for preparers (September 2024)

• Webcast: Overview of ESRS–ISSB Standards Interoperability Guidance(July 2024)

• Using the SASB Standards to meet the requirements in IFRS S1(February 2024)

• Comparison - IFRS S2 with the TCFD Recommendations (July 2023)

• Progress on Corporate Climate-related Disclosures—2024 Report

     - Summary of key findings

     - IFRS Foundation press release

• Highlights from the Beijing International Sustainability Conference 2024—Path to Global Baseline

• How to apply the Integrated Reporting Framework with IFRS S1 and IFRS S2
• ESRS–ISSB Standards Interoperability Guidance (May 2024)
• EFRAG reporting lab

HKICPA

Standard:

• HKSSA 5000, General Requirements for Sustainability Assurance Engagements

Technical publications and reference materials:

• HKSSA 5000 General Requirements for Sustainability Assurance Engagements: Frequently Asked Questions
• Key Impacts – HKSSA 5000, General Requirements for Sustainability Assurance Engagements
• E-learning: Sustainability Assurance Series
• E-learning: ESG Assurance Reporting in Hong Kong
• A Plus Article: A new milestone in sustainability assurance: An overview of HKSSA 5000
• A Plus Article: A landmark sustainability assurance standard: The Institute’s response
• 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

AFRC

• Publication: Roundtable Discussion on Audit Quality and Climate-integrated Audits in Hong Kong

IFAC

• Webpage: Call to Action for Sustainability Reporting and Assurance

• Sustainability Assurance: What to Expect

• The State of Play: Beyond the G20

• Video: Sustainability: Update on Reporting & Assurance (with script)
• Video: A Deep Dive into Sustainability Assurance Engagements
• Video: What is Assurance?
• Video: What is Sustainability Assurance?
• IFAC Virtual Sustainability Summit for Asia Pacific: (Day 1 / Day 2)

IAASB

• Webpage: IAASB Sustainability Assurance
• Sustainability Assurance Illustrative Reports
• ISSA 5000 FAQ: Applicability of ISSA 5000, ISAE 3000 (Revised) and ISAE 3410

• Webinars: ISSA 5000 in Focus

• Foundational Principles and Concepts
• Engagement Planning, Risk Assessment & Response
• Concluding and Reporting on Sustainability Assurance Engagements

• FAQ Video Series

• How is an Assurance Engagement Different from an Audit?
• What is the Difference between Reasonable and Limited Assurance? Which Does ISSA 5000 Provide?
• Who Can Use ISSA 5000?
• Does ISSA 5000 Require Reporting or Disclosure of Information About Specific Sustainability Matters?
• What Engagements Does ISSA 5000 Address?
• Is ISSA 5000 Scalable?

• FAQ: Relevance of ISSA 5000 to Assurance on Sustainability Reports in the EU
• Fact Sheet: ISSA 5000 & IESSA
• Extract of Reasonable Assurance Material from ISSA 5000
• Extract of Limited Assurance Material from ISSA 5000
• Frequently Asked Questions: Sustainability Assurance Engagements – ISSA 5000 and the IESBA Code
• ISSA 5000 Fact sheet
• ISSA 5000 Implementation guide
• ISSA 5000 Frequently asked questions
• ISSA 5000 and IESSA: Global Baseline Standards for Sustainability Assurance
• 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

ICAEW

• Webpage: Sustainability assurance
• The sustainability assurance and reporting landscape
• ISSA 5000: IAASB sustainability assurance standard
• Advancing sustainability reporting and assurance
• Engaging with sustainability assurance