AFRC Consults on Sustainability Assurance in Hong Kong (Dec 2025): Hong Kong’s Accounting and Financial Reporting Council (AFRC) released a December 2025 consultation paper  proposing a regulatory framework for sustainability assurance . The consultation aligns with Hong Kong’s direction under the Government’s Roadmap on Sustainability Disclosure in Hong Kong (Dec 2024) , which sets a pathway for large publicly accountable entities (PAEs) to adopt ISSB-aligned disclosure stan

The UK’s Transition Plan Taskforce (TPT) is a government‑backed initiative established in April 2022 to help organizations develop and disclose credible, consistent, and actionable climate transition plans . It was created by HM Treasury and is co‑chaired with the UK Financial Conduct Authority (FCA) . The TPT’s purpose is to ensure that entities operating in the United Kingdom—particularly financial institutions and publicly listed companies—can clearly demonstrate how th

The official bible for building owners and managers to quantify, report, and manage greenhouse gas (GHG) emissions and removals within building operations. Brief Introduction The Guidelines to Account for and Report on Greenhouse Gas Emissions and Removals for Buildings (Commercial, Residential or Institutional Purposes) in Hong Kong were jointly issued by the Environmental Protection Department (EPD) and the Electrical and Mechanical Services Department (EMSD) . First publ

The LEAP process in ESG and sustainability (especially in frameworks such as the Task Force on Nature‑Related Financial Disclosures [TNFD] and broader environmental‑risk management ) stands for a structured approach used by organizations to identify, assess, and manage nature‑related or sustainability‑related impacts, dependencies, risks, and opportunities . It serves as a practical method for integrating environmental and social considerations into business strategy and