ISSB Standards Today

Illustrative disclosures

Guide to sustainability reporting under IFRS® Sustainability Disclosure Standards

GHG Protocol - Updating Scope 2 emissions guidance

Proposals include changes to measuring market-based emissions

Materiality for sustainability reporting

Focusing on decision-useful information

Enhancing the SASB Standards

Significant proposals to improve the relevance of industry-based disclosures

Telling your transition story

Introducing transition plan disclosures under IFRS Sustainability Disclosure Standards

Sustainability reporting – Disclosure checklist

Your essential guide to reporting sustainability-related financial information under ISSB Standards

Clarifying IFRS S2

Practical changes to help companies implement the climate standard

Financed and facilitated emissions

Driving consistency in the reporting of emissions financed by financial institutions

GHG emissions reporting

Measuring and reporting greenhouse gas emissions with the GHG Protocol

The HKEX Enhanced Climate Disclosure

Stay ahead of the game and embrace the new ESG reporting standards

Hong Kong Capital Markets Update – Issue 4, April 2023

HKEX consultation on climate-related disclosures under ESG framework

Financial Reporting Webinar Series: ISSB’s Activities Updates

Get Ready to Implement ISSB’s IFRS S2 Climate Standard

Financial Webinar Series

Key features of the ISSB Standards

Using these standards, companies can practically provide much-needed sustainability information

ISSB Standards

Digital hub on implementing the new sustainability disclosure standards

First Impressions

Insights and illustrative examples to help you prepare for the new standards (PDF 1.59 MB)

Insurers’ sustainability-related disclosures

Benchmarking insurers’ sustainability-related disclosures in the 2024 reporting cycle

Banks’ sustainability-related disclosures

Benchmarking banks’ sustainability-related disclosures in the 2024 reporting cycle