Sustainability Reporting

Invitation to Comment on ISSB Exposure Drafts: Proposed Amendments to the SASB Standards and Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2

with links to:

• Exposure Draft: Proposed Amendments to the SASB Standards
• Basis for Conclusions on Proposed Amendments to the SASB Standards
• Exposure Draft: Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2
• Basis for Conclusions on Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2
• Press release

(ISSB's comment due date is 30 November 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