ISSB | Sustainability reporting - 乐鱼（Leyu）体育官网 China

Resource centre on implementing the new standards

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As part of its drive towards globally consistent, comparable and reliable sustainability reporting, the International Sustainability Standards Board (ISSB) has issued its first two standards – the general standard and the climate standard¹.

This resource centre provides practical guidance to help you get ready for the new standards, capturing the latest thinking together with our insight.

Read our high-level overview for an understanding of the standards – and follow the latest developments below.

HKEX ESG consultation

Hong Kong Capital Markets Update – Issue 4, April 2023

HKEX consultation on climate-related disclosures under ESG framework

GHG emissions reporting

Measuring and reporting greenhouse gas emissions with the GHG Protocol

Climate Change Reporting

Imminent, Challenging & Mandatory – The Opening Moves

Latest status

The journey to the first two standards*

Introducing a climate-first option (April 2023)
Using other guidance to report on topics other than climate (April 2023)
Assessing what information is material (December 2022)
Understanding the scope of reporting | Value chain (October 2022)

Timing of sustainability reporting (February 2023)
Making the requirements proportionate (February 2023)
Commercially sensitive opportunities (January 2023)
Identifying reasonable and supportable information (January 2023)
Disclosing judgements, assumptions and estimates (January 2023)
Updating estimates in comparative information (November 2022)

Using climate-related scenario analysis (January 2023)
Scope 3 emissions | Disclosing data about the value chain (January 2023)
Disclosing greenhouse gas emissions – Scope 1, 2 and 3 (January 2023)
Disclosing transition plans and targets (January 2023)

Incorporating industry-specific materials (April 2023)
Reporting financed and facilitated emissions (December 2022)

April 2023 | and
February 2023 | Meeting summary, and
January 2023 | Meeting summary, and
December 2022 | and
November 2022 | and
October 2022 | and
September 2022 | and
July 2022 | and transcript

Resource centres

¹IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.

^*This section provides a summary of ISSB’s discussions and planned actions from September 2022 to April 2023. Further updates are expected to reflect final standards.

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