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Preparing ISSB sustainability disclosures

Date: Tuesday, 10 September 2024

In March 2024, the Hong Kong Government announced its vision to align local sustainability disclosure requirements with the IFRS Sustainability Disclosure Standards (ISSB Standards), with the ultimate goal of requiring ISSB-aligned sustainability reporting by listed issuers and regulated financial institutions. 

To better prepare listed companies for this transition, HKEX hosted a live online training to walk through the ISSB Standards and provide practical guidance on the preparation of ISSB sustainability disclosures.

The training was organised in collaboration with the United Nations Sustainable Stock Exchanges Initiative and International Finance Corporation. Only participants who completed the live training were entitled to CPD credits.

 

Download Presentation Material


Welcome and Module 1: Prepare

What is the case for and purpose of sustainability reporting? How has the reporting landscape evolved?

Video Duration: 1hr 15mins
See slides 24-56

Module 2: Align

What do companies have to disclose to align with the global baseline in IFRS S1 and S2? How can additional disclosures be integrated to meet geographical, sectoral and regulatory requirements? 

Video Duration: 1hr 11mins
See slides 57-111

Module 3: Implement

Identifying, evaluating, and integrating sustainability related risks and opportunities

Video Duration: 26mins
See slides 112-133

Module 4: Communicate

Considering location, efficiency and user confidence when disclosing in general-purpose financial reports

Video Duration: 35mins
See slides 134-163