ISSB Training Hong Kong — IFRS S1 & S2 Sustainability Disclosure Standards
Hong Kong's HKEX roadmap mandates ISSB-aligned sustainability reporting by 2028. Our ISSB training course equips finance, compliance, and sustainability professionals with practical skills to implement IFRS S1 (General Requirements) and IFRS S2 (Climate-related Disclosures) — including Scope 1, 2, and 3 emissions reporting.
⚠️ HKEX ISSB Deadline: Main Board large-cap issuers must comply from FY2025. All Main Board issuers by FY2028. Is your team ready?
What Are the ISSB Standards?
The International Sustainability Standards Board (ISSB), established by the IFRS Foundation, has issued two landmark standards that are reshaping corporate sustainability reporting worldwide:
- IFRS S1 — General Requirements for Disclosure of Sustainability-related Financial Information: Establishes the baseline framework for disclosing material sustainability risks and opportunities that affect cash flows, access to finance, and cost of capital.
- IFRS S2 — Climate-related Disclosures: Mandates detailed climate risk disclosures aligned with TCFD recommendations, including Scope 1, 2, and 3 greenhouse gas (GHG) emissions, transition risk analysis, physical climate risk assessment, and climate scenario analysis.
Hong Kong's government announced in December 2024 its vision to adopt ISSB standards for listed companies by 2028, making ISSB compliance one of the most critical regulatory developments for HK-listed companies.
Why ISSB Training Matters Now
The HKEX sustainability disclosure roadmap, published in December 2024, creates a phased implementation timeline:
- 2025: Main Board large-cap issuers (Hang Seng Composite Large Cap Index constituents) begin voluntary early application
- 2026-2027: Compliance becomes mandatory for large-cap issuers; mid-cap issuers begin transition
- 2028: All Main Board issuers must apply ISSB-aligned standards
Additionally, the HKMA and SFC are developing ISSB requirements for regulated financial institutions, including banks, asset managers, and insurance companies. The demand for professionals with ISSB expertise is surging across Hong Kong's financial sector.
Who Should Attend ISSB Training?
- Company Secretaries & Governance Professionals — responsible for sustainability disclosures in annual reports
- Compliance Officers — ensuring regulatory alignment with HKEX listing rules
- Finance Directors & CFOs — preparing ISSB-compliant financial disclosures
- ESG & Sustainability Managers — implementing climate disclosure frameworks
- Auditors & Risk Professionals — assessing and assuring sustainability information
- Listed Company Directors — understanding fiduciary duties under new disclosure rules
- Investment & Fund Management Professionals — interpreting ESG data for investment decisions
See also: our specialised courses for company secretaries, compliance officers, and finance professionals.
Course Curriculum — What You'll Learn
Module 1: ISSB Framework Foundations
- History and development of ISSB under the IFRS Foundation
- Relationship between ISSB, TCFD, SASB, and GRI standards
- HKEX listing rule changes and implementation roadmap
- Connectivity between financial statements and sustainability disclosures
Module 2: IFRS S1 — General Sustainability Disclosures
- Core content requirements: governance, strategy, risk management, metrics & targets
- Materiality assessment and stakeholder engagement
- Disclosure of sustainability-related risks and opportunities
- Financial impact assessment methodology
Module 3: IFRS S2 — Climate-Related Disclosures
- Scope 1, 2, and 3 greenhouse gas emissions measurement and reporting
- Climate scenario analysis (transition and physical risk)
- Transition plan disclosure requirements
- Carbon offset and net-zero commitment reporting
- Industry-based climate metrics
Module 4: Practical Implementation & Case Studies
- Step-by-step disclosure preparation walkthrough
- Real-world case studies from Hong Kong listed companies
- Data collection systems and emissions calculation tools
- Assurance readiness and common audit findings
- Common pitfalls and how to avoid them
Course Details
Course: ESG Sustainable Solutions 4.0 (includes full ISSB module)
Format: Weekend intensive (Saturday–Sunday, 12:00–18:00)
Duration: 2 days (12 hours)
Location: Room A, 6/F, Cheung Shing Centre, Yau Ma Tei, Kowloon
Next intake: 25–26 July 2026
Fee: HK$12,000 (HK$10,000 after GSF subsidy)
Funding: GSF Capacity Building Support Scheme — up to HK$10,000
RTTP funding: Up to HK$18,000 for eligible companies
Ready to Master ISSB Compliance?
Next intake: 25–26 July 2026 • GSF funding available (up to HK$10,000) • Yau Ma Tei, Kowloon
Frequently Asked Questions
What are the ISSB standards (IFRS S1 and S2)?
ISSB stands for International Sustainability Standards Board. IFRS S1 covers general sustainability-related financial disclosures, while IFRS S2 focuses on climate-related disclosures including Scope 1, 2, and 3 greenhouse gas emissions. Hong Kong's HKEX roadmap requires listed companies to adopt ISSB-aligned reporting by August 2028.
Who should take ISSB training in Hong Kong?
ISSB training is essential for company secretaries, compliance officers, finance professionals, ESG managers, auditors, sustainability officers, and listed company directors who need to prepare or oversee sustainability disclosures under the new HKEX requirements.
Is GSF funding available for the ISSB training course?
Yes. Our ISSB training is part of the ESG Sustainable Solutions 4.0 programme, which is GSF-eligible under the Pilot Green and Sustainable Finance Capacity Building Support Scheme. Up to HK$10,000 government subsidy is available for eligible applicants.
When does Hong Kong require ISSB-aligned reporting?
The HKEX roadmap published in December 2024 requires Main Board large-cap issuers (Hang Seng Composite Large Cap) to apply ISSB-aligned standards from August 2025 reporting. All Main Board issuers must comply by August 2028. Financial institutions are also subject to ISSB requirements via HKMA and SFC regulations.
How is the ISSB training course delivered?
The course is delivered as a 2-day weekend intensive at our Yau Ma Tei training centre in Kowloon. Classes run Saturday and Sunday, 12:00–18:00. The format combines expert instruction, real-world case studies from Hong Kong listed companies, and hands-on disclosure preparation practice.
Does the ISSB training cover Scope 3 emissions reporting?
Yes. Under IFRS S2, Scope 1, 2, and 3 greenhouse gas emissions disclosures are mandatory. Our ISSB training covers the full emissions reporting framework including Scope 3 value chain emissions calculation methodologies, data collection strategies, and verification requirements.
Related Courses & Resources
- ESG Course Hong Kong — our flagship ESG certification programme
- HKEX ESG Reporting Training — master the full HKEX ESG reporting framework
- HKEX ESG Reporting Guide — comprehensive reference for disclosure requirements
- Carbon Accounting Course Hong Kong — GHG accounting and carbon footprint measurement
- ESG Framework Hong Kong — overview of all major ESG reporting frameworks
- Government Funding for ESG Courses — GSF and RTTP funding guides
- ESG Course Kowloon — training venue details in Yau Ma Tei
- ISSB Standards Compliance Guide — detailed blog article on ISSB implementation
💰 香港政府GSF資助高達HK$10,000讀ESG課程
Pilot Green and Sustainable Finance Capacity Building Support Scheme — 了解如何申請 →