The Accounting and Financial Reporting Council (AFRC) published the Consultation Paper proposing a regulatory framework for sustainability assurance in Hong Kong. This proposed framework aims to promote high-quality assurance by adopting international standards, enhancing the credibility and reliability of sustainability disclosures, and ensuring a level playing field for all assurance providers.
Please read the Consultation Paper HERE and provide your comments on or before Friday, 30 January 2026 along with your membership number and contact details to research@hkcgi.org.hk. Depending on views received by the Institute, if any, the Institute may consider making a submission.