ISSB-aligned financial disclosure still weak in Asia
Hong Kong eyes full alignment with the sustainability rules by 2028; despite progress in core disclosure, advanced metrics, such as climate risks, are a long way from their targets in Asia.
The Hong Kong government has launched this week a roadmap on sustainability disclosure, targeting publicly accountable entities to align with the International Financial Reporting Standards (IFRS) – Sustainability Disclosure Standards (ISSB) by early 2028.
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