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IFRS.Report

Asian Exchange Requirements

HKEX, SGX, Japan SSBJ, Australia ASRS, and China consultation pathways mapped to IFRS S2.

In Plain Language

HKEX, SGX, Japan SSBJ, Australia ASRS, and China consultation pathways each define climate disclosure requirements. All are mapped to the IFRS S2 global baseline. Four distinct regulatory pathways, one architecture of governance, strategy, risk, and metrics.

Technical Requirements

  • HKEX climate disclosure requirements
  • SGX & ACRA climate reporting roadmap
  • SSBJ ISSB-aligned domestic standards
  • ASRS & China consultation pathways
Core Terms & Glossary →

Sources

  1. IFRS S1 §54-59 — Sources of guidance (Part_A_Standards/IFRS_S1_General_Requirements_for_Disclosure_of_Sustainability-related_Financial_.pdf)
  2. IFRS S2 §27-36 — Climate metrics and targets (Part_A_Standards/IFRS_S2_Climate-related_Disclosures.pdf)
  3. IFRS S1 §21-24 — Connected information (Part_A_Standards/IFRS_S1_General_Requirements_for_Disclosure_of_Sustainability-related_Financial_.pdf)