Comment Letters
Invitation to Comment on the ISSB Exposure Drafts: Proposed Amendments to the SASB Standards and Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2
(Due date: 14 October 2025)
| Letter | Organisation / Submitter | Date Received |
|---|---|---|
| CL1: |
MMG Limited (We have not received confirmation from the submitter regarding whether the comment letter can be disclosed publicly.) | 18 August 2025 |
| CL2: | PetroChina Company Limited Hong Kong Office (We have not received confirmation from the submitter regarding whether the comment letter can be disclosed publicly.) | 10 September 2025 |
| CL3: |
Inland Revenue Department | 30 September 2025 |
| CL4: | The Hong Kong Federation of Insurers |
10 October 2025 |
| CL5: | Luks Group (Vietnam Holdings) Company Limited (We have not received confirmation from the submitter regarding whether the comment letter can be disclosed publicly.) | 13 October 2025 |
| CL6: | CPA Australia | 14 October 2025 |
| CL7: | The DTC Association | 15 October 2025 |
