可持續披露相關的準則
This webpage contains professional standards, technical publications and reference materials relevant to sustainability reporting, assurance and ethics.

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Technical Resources
This webpage contains professional standards, technical publications and reference materials relevant to sustainability reporting, assurance and ethics.
Sustainability Reporting
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HKICPA
ISSB
- ISSB Knowledge Hub
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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
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Sustainability Assurance
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HKICPA
AFRC
IFAC
IAASB
ICAEW
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Sustainability Ethics
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HKICPA
IESBA
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Technical enquiries
- Click here to submit questions on standards issued by the Institute.
Sustainability Information Centre
- Click here for the latest information.
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Last updated: May 2025