Archive

Jurisdictional profiles illustrate fragmented ISSB adoption

Approaches to scopes, timelines and assurance vary amongst jurisdictions, whilst several have modified the transitional reliefs

Hong Kong Exchange finalises climate reporting requirements

IFRS S2 disclosure requirements to be phased in for listed companies from 2025

Hong Kong biding time on ISSB adoption

Implementation date delayed by a year to allow for capacity building and additional guidance on adoption

Hong Kong delays climate disclosure rule until 2025