Sustainability Governance Academy Q&A Series: Implementation Timeline for HKFRS Sustainability Disclosure Standards

The HKCGI Sustainability Governance Academy presents its latest Q&A video featuring Mr Ernest Lee FCG HKFCG(PE), Past President of HKCGI and Technical Partner at Deloitte China. Mr Lee addresses the crucial question of implementation timelines for the newly issued HKFRS Sustainability Disclosure Standards (HKFRS S1 and S2). 

Drawing from the “Roadmap on Sustainability Disclosure in Hong Kong”, he provides detailed insights into the phased implementation approach, highlighting key dates for large Publicly Accountable Entities (PAEs) and explaining the review process planned for 2027. His explanation offers clarity on compliance requirements for both listed companies and non-listed financial institutions. 

This video continues the Sustainability Governance Academy Q&A Series, where Advisory Board members share their expertise on key sustainability governance and ESG topics. 

The Academy welcomes questions from ESG Certification Holders for future videos.