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      Global Corporate Reporting Institute | ISSB Standards Today

      Your essential guide to reporting sustainability-related financial information

      Our disclosure checklist identifies the potential disclosures that may be required based on currently effective IFRS® Sustainability Disclosure Standards as at 30 April 2025 – i.e:

      • IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and
      • IFRS S2 Climate-related Disclosures.

      It will help entities to:

      diagram IFRS S1 and IFRS S2
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      Guide to sustainability reporting – Disclosure checklist

      Our guide to help you prepare and present sustainability reporting

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      Patrick Chu
      Patrick Chu

      Partner, Head of ESG Reporting and Assurance

      KPMG China

      Irene Chu
      Irene Chu

      Partner, Head of New Economy / Head of Life Sciences / ESG Reporting Lead, Hong Kong SAR

      KPMG China

      Eddie Ng
      Eddie Ng

      KPMG ASPAC Corporate and Sustainability Reporting (CSR) and ESG Assurance Topic Team Leader

      KPMG China

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