Sustainability Reporting

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment:

Please click here to read the archives.

Date	Title	Comments due by
29 April 2025	Invitation to Comment on ISSB Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures—Proposed amendments to IFRS S2 with link to: Exposure Draft Basis for Conclusions Press release Webcast: What you need to know about the ISSB’s proposed targeted amendments to IFRS S2 (ISSB's comment due date is 27 June 2025)	27 May 2025
Comments may be sent by mail, fax or email to: Standard Setting Department Hong Kong Institute of Certified Public Accountants 37^th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Email address: commentletters@hkicpa.org.hk

Date

Title

Comments due by

29 April 2025

Invitation to Comment on ISSB Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures—Proposed amendments to IFRS S2

with link to:

Exposure Draft
Basis for Conclusions
Press release
Webcast: What you need to know about the ISSB’s proposed targeted amendments to IFRS S2

(ISSB's comment due date is 27 June 2025)

27 May 2025

Comments may be sent by mail, fax or email to:

Standard Setting Department
Hong Kong Institute of Certified Public Accountants
37^th Floor, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong

Email address: commentletters@hkicpa.org.hk