관심 있으신가요? 지금 문의하세요
문의하려면 오른쪽 폼을 작성하시거나 아래 이메일 주소로 연락 주십시오.
sales@senecaesg.com
The Hong Kong government, through the Hong Kong Institute of Certified Public Accountants (HKICPA), has proposed new sustainability and climate-related reporting standards aligned with the International Financial Reporting Standards (IFRS). These standards, developed by the IFRS Foundation’s International Sustainability Standards Board (ISSB), aim to standardize how companies disclose environmental, social, and governance (ESG) data. The proposed standards, HKFRS S1 and S2, are expected to come into effect in August 2025.
This move is part of Hong Kong’s broader plan to enhance its sustainability disclosure ecosystem, as outlined in its recent “vision statement.” The government aims to align local sustainability reporting with international best practices, ensuring companies, including listed firms, financial institutions, banks, and fund managers, meet global expectations. The alignment with IFRS standards is seen as a crucial step in making Hong Kong a leading hub for sustainable finance in the region.
The IFRS S1 and S2 standards were introduced to provide investors with consistent and reliable information about companies’ sustainability risks and opportunities. Hong Kong’s proposal to fully converge its reporting standards with IFRS follows an extensive consultation process with stakeholders and a technical study on the feasibility of adopting ISSB standards locally.
Roy Leung, President of the HKICPA, emphasized that these standards are vital for improving the consistency and comparability of ESG reporting in Hong Kong, helping investors make informed decisions. Jingdong Hua, Vice Chair of the ISSB, echoed this sentiment, stating that full alignment would allow investors to compare Hong Kong companies with their global counterparts.
The HKICPA is seeking public feedback on the proposed standards, with the consultation period open until October 27, 2024.
Sources:
https://www.esgtoday.com/hong-kong-proposes-fully-ifrs-aligned-sustainability-reporting-standards/
포트폴리오의 ESG 성과를 모니터링하고, 나만의 ESG 프레임워크를 만들며, 더 나은 비즈니스 의사결정을 내리세요.
문의하려면 오른쪽 폼을 작성하시거나 아래 이메일 주소로 연락 주십시오.
sales@senecaesg.com7 Straits View, Marina One East Tower, #05-01, Singapore 018936
+(65) 6223 8888
Carrer de la Tapineria, 10
Ciutat Vella, 08002, Barcelona, Spain
+34 612 22 79 06
77 Dunhua South Road, 7F Section 2, Da'an District Taipei City, Taiwan 106414
(+886) 02 2706 2108
Av. Santo Toribio 143,
San Isidro, Lima, Peru, 15073
(+51) 951 722 377