Environmental, social and governance
Content Summary
2023
1 September 2023 - Whilst we support the ISSB's intent to determine its future priorities, we suggest the focus should be on the implementation of IFRS S1 and IFRS S2 in the immediate future. We also highlight the importance of a collaborative approach going forward, and would prefer to see a more detailed longer-term roadmap.
9 August 2023 - The approach taken by the ISSB to enhance the SASB standards appears logical. We however raise concerns around the scope, depth and speed of the envisaged review, and put forward our suggestions for a more holistic in depth review.
14 July 2023 - We support the mandating of climate-related disclosures by all issuers. We suggest the HKEX continue collaborating with the government, professional associations, advisers, businesses and educators to provide support and guidance to small and medium-sized issuers; many of whom may lack the capacity, skills and knowledge to comply with the mandatory disclosure requirement.
2022
16 December 2022
July 2022
28 January 2022
2021
28 May 2021
2020
16 December 2020
5 November 2020
24 June 2020
Discover more
Cross policy
Cross-policy submissions to government, standards setters and regulators
- Policy submissions
CPA Australia proposals to enhance Hong Kong’s sustainability and competitiveness
Media Release | 29 September 2021
- Policy submissions
澳洲會計師公會倡議提升香港的可持續發展及競爭力
Media Release | 29 September 2021
- Policy submissions
Digital transformation
Digital transformation submissions to government, standards setters and regulators
- Policy submissions
- Digital transformation
Economics
Economics submissions to government, standards setters and regulators
- Policy submissions
- Economy
Financial reporting
Financial reporting submissions to government, standards setters and regulators
- Policy submissions
- Financial reporting