New HKEX climate-related disclosures and the ISSB standards
Course outlines 課程大綱:
The HKEX has issued a consultation paper to mandate climate-related disclosures and introduce new climate-related disclosure requirements which are based on International Sustainability Standards Board (ISSB) Climate Standard. The HKEX new requirements will come into effect on 1 January 2024. This course will cover:
– Key requirements of the new climate-related disclosures proposed by the HKEX
– Comparison with the ISSB standards
– Implications to directors, e.g. linking climate-related considerations with remuneration
– How businesses can start
CPD Hours: 1
Facilitator: Ms Eddie Ng Partner, ESG Advisory, KPMG China
Ms Ng is the firm’s technical leader of reporting and assurance of non-financial information and has hands-on experience in supporting professionals and clients in interpreting and applying ESG reporting and assurance requirements.
Ms Ng possesses expertise and local implementation experience across a range of sustainability advisory services to support companies in preparing their ESG reports in compliance with the HKEX ESG Reporting Guide and TCFD recommendations. She has led and participated in various ESG advisory and assurance engagements, e.g. stakeholder engagement, material assessment, ESG strategy formulation and ESG rating enhancement. She is the principal author of the KPMG publication “Climate Change Reporting: Imminent, Challenging & Mandatory – The Opening Moves”, which discusses the key challenges that companies may face in adopting International Sustainability Standards Board (ISSB)’s proposed climate standard.
Ms Ng is a reviewer of the Hong Kong Institute of Certified Public Accountants (HKICPA) ESG and Corporate Governance Awards since 2018. She was a member of the HKICPA ESG assurance task force and developed guidance on ESG report assurance for the audit profession.
Ms Ng has a master degree in environmental management. She studied climate-related financial disclosures in her dissertation and researched on the drivers and challenges in implementing the TCFD recommendations in Hong Kong.