IFRS S1 and S2: A Practical Guide for Hong Kong Businesses
Understand how IFRS S1 and IFRS S2 work together, what investor-focused materiality means and how Hong Kong organisations can prepare a controlled disclosure programme.
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Source-led ESG guidance organised around enterprise governance, sustainable finance, GBA collaboration, social impact and public governance.
Understand how IFRS S1 and IFRS S2 work together, what investor-focused materiality means and how Hong Kong organisations can prepare a controlled disclosure programme.
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Review environmental wording, scope, comparisons, imagery, labels and omitted information so public claims do not go beyond available evidence.
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Build a credible transition plan with baselines, actions, milestones, financing, dependencies, governance and transparent progress reporting.
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Understand the role, structure and limits of Hong Kong’s updated taxonomy, including green, transition and climate-adaptation activities.
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