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This webpage contains professional standards, technical publications and reference materials relevant to sustainability reporting, assurance and ethics.

 

  

 

Technical Resources

This webpage contains professional standards, technical publications and reference materials relevant to sustainability reporting, assurance and ethics.

 

Sustainability Reporting

HKICPA

 

ISSB

  • ISSB Knowledge Hub
  • ISSB Standards in Simplified Chinese

  • Supporting materials for IFRS sustainability disclosure standards
  • Webinar series—Perspectives on sustainability disclosure
    - 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)
    Using the GHG Protocol for climate-related disclosures (Mandarin or English sessions on 13 February 2025)
    - 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)

  • 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

     - Part 3: Commensurate with skills, capabilities and resources that are available to the company

 

Others

 

 

Sustainability Assurance

HKICPA

 

AFRC

 

IFAC

 

IAASB

 

ICAEW

 


Sustainability Ethics

HKICPA

IESBA

 

 

    Technical enquiries

  • Click here to submit questions on standards issued by the Institute.

 

    Sustainability Information Centre

  • Click here for the latest information.

 

 

 

Last updated: May 2025

 

 

 

 

 
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