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by
AnhNguyen
- 2025년 1월 8일
The Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka) has introduced a detailed implementation roadmap to adopt the International Sustainability Standards Board’s (ISSB) global sustainability disclosure standards. This initiative highlights CA Sri Lanka’s dedication to advancing ESG practices and aligning with global carbon neutral strategies.
The roadmap supports the phased implementation of two pivotal standards: SLFRS S1 (General Requirements for Disclosure of Sustainability-Related Financial Information) and SLFRS S2 (Climate-Related Disclosures). The adoption began in January 2025, with comprehensive compliance expected by 2030.
The transition framework is inclusive and tailored based on company size. By 2025, the top 100 listed entities on the Colombo Stock Exchange (CSE) must comply, expanding to all listed entities by 2026. Companies with annual turnovers exceeding LKR 10 billion will be included by 2028, with the threshold reduced to LKR 5 billion by 2029. Finally, Empower Board-listed entities will join the transition in 2030. To ensure successful adoption, CA Sri Lanka launched several initiatives, such as awareness programs, strategic collaborations, and resource development. Early in 2025, the institute introduced a readiness maturity assessment model and an application guideline book to streamline compliance efforts.
Capacity building is a key focus, supported by a bi-monthly Greenhouse Gas (GHG) emission certification program that helps companies meet reporting requirements. Progress tracking began mid-2025, with the top 100 listed companies under review. Additionally, the annual TAGS awards will recognize organizations excelling in sustainability standard implementation.
CA Sri Lanka’s President, Heshana Kuruppu, emphasized that these standards enhance transparency and foster reliable sustainability-related financial disclosures. “Embracing sustainability reflects a commitment to long-term value creation. This roadmap provides Sri Lankan companies with clear tools to meet global sustainability benchmarks,” Kuruppu affirmed. This roadmap establishes Sri Lanka as a regional leader in sustainable business transformation.
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