HKICPA supports AFRC's sustainability assurance framework proposal [Yahoo! Finance]
HONG KONG EX&CL UNSP/ADR (HKXCY)
NASDAQ:AMEX Investor Relations:
hkexgroup.com/investor-relations?sc_lang=en
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Source: Yahoo! Finance
Council's (AFRC) recent public consultation regarding the establishment of a regulatory framework for sustainability assurance in Hong Kong. The framework aims to enhance the credibility of sustainability disclosure through international standards and equal rules for assurance providers. The AFRC's consultation paper details five principal proposals. The first suggests that, pending additional consultations involving Hong Kong Exchanges and Clearing Limited and relevant financial regulators, all entities required to comply with HKFRS Sustainability Disclosure Standards would need to secure independent assurance for their disclosures. The second proposal calls for a phased introduction of limited assurance requirements. In the initial stage, entities would be required to obtain limited assurance for scope 1 and 2 greenhouse gas emissions from their third reporting year under the new standards. The second stage would extend this requirement to all mandatory sustainability di
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