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The Accounting and Financial Reporting Council (AFRC) today publishes a consultation paper on the proposed regulatory framework for sustainability assurance in Hong Kong ("Framework"). This proposal marks a critical milestone in the HKSAR Government’s Roadmap on Sustainability Disclosures, published in December 2024.

The proposed framework seeks to promote high-quality assurance by adopting international standards; enhancing the credibility and reliability of sustainability disclosures; and ensuring a level playing field for all assurance providers.

The AFRC invites all stakeholders to provide feedback on the proposals. We specifically welcome views from listed companies and non-listed financial institutions, investors, assurance providers (both CPA and non-CPA firms), and professional bodies. Your diverse perspectives are essential to ensure the framework is robust and practical.

The deadline for submitting responses is 30 March 2026. Feedback must be submitted using the prescribed form available on the AFRC website.

For details of the press release, please click here.