Hong Kong Releases Sustainability, Climate Reporting Standards The Hong Kong Institute of Certified Public Accountants (HKICPA) announced the publication of its new sustainability- and climate-related reporting standards, providing the framework underlying Hong Kong’s upcoming new corporate disclosure requirements. The new standards, HKFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, and HKFRS S2 Climate-related Disclosures, correspond to the IFRS Foundation’s…
Ben KempJanuary 8, 2025