By: Ivy Yeung

How far are we from adopting ISSB? A Practical Guide for Adopting ISSB with Regional and Local (Hong Kong) Perspectives

This report provides perspectives on adopting ISSB (IFRS S1 & S2). We begin by providing a brief introduction of ISSB, and then analysing Hong Kong’s capacity to adopt IFRS S1 & S2 from the perspective of regulators, and entities (listed corporates, FIs, and SMEs). This is followed by a mapping of resources which are available for these entities that can support their compliance with IFRS S1 & S2 requirements. Based on this research, we aim to identify opportunities for regulators to promote the adoption of ISSB.