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

Sustainability reporting has moved from a “nice-to-have” communications exercise to a board-level conversation about capital access, risk pricing, and strategic resilience. A timely new evidence base helps put numbers behind that shift. On 16 December 2025, GRI published a literature review titled From impact to income: How sustainability reporting affects the bottom line. Instead of relying on anecdotes, the report synthesizes findings from 30 peer‑reviewed empirical studies

What is AI‑Driven ESG Reporting? AI‑driven ESG reporting  refers to the use of artificial intelligence tools and algorithms  to collect, analyze, and present data related to a company’s Environmental, Social, and Governance (ESG)  performance. ESG reporting allows companies to communicate how responsibly they operate—for instance, their carbon emissions, labor practices, diversity policies, and transparency in leadership. When AI is involved, the process becomes faster, more

1. What is the CSRD? The Corporate Sustainability Reporting Directive (CSRD) is a landmark piece of European Union legislation that fundamentally changes how companies report on sustainability. It replaces the older Non-Financial Reporting Directive (NFRD) , significantly expanding the scope, detail, and rigor of reporting requirements. Its primary goal is to put sustainability reporting on par with financial reporting , ensuring investors and stakeholders have access to co

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