Highlights

Outline
1. Latest Trends and Regulatory Updates on ESG and Sustainability

• Explore the recent developments and regulatory changes in the field of ESG and sustainability
• Understand the implications of these updates for businesses and organizations.

2. Challenges and Solutions in Sustainability

• Identify the primary challenges faced in implementing and maintaining sustainability practices.
• Discuss proven solutions and practices to overcome these challenges and achieve long-term sustainability goals.

3. Key Considerations in ESG Auditing

• Examine the critical factors to consider when integrating ESG factors into audit processes.
• Learn strategies for effective risk management and ensuring the accuracy and reliability of ESG reporting.

4. Key Highlights on Disclosure Requirements for Sustainability Reporting

• Review the essential disclosure requirements under HKFRS S1 and S2, focusing on sustainability reporting.
• Analyze the enhancements introduced in the HKEX Enhanced ESG Code and their impact on corporate reporting.

Speaker(s)

Mr. Brian Cheuk, Partner, Audit & Assurance, Deloitte Touché Tohmatsu
Mr. Cheuk has over 15 years of extensive experience in public accounting. His expertise spans audit and assurance, regulatory compliance, and business advisory services for both global and Chinese-based enterprises in the securities brokerage, investment banking, banking, and asset management sectors. Additionally, he serves on the Greater Bay Area Committee, the Branding and Communication Committee, and the Investment Funds Regulatory Advisory Panel of the Hong Kong Institute of Certified Public Accountants.

Mr. Harry Yan, Partner, Sustainability, Deloitte Touché Tohmatsu
Harry is a partner with over 17 years of experience in providing assurance and advisory services to local and international financial services and conglomerate organizations. Harry has led large projects in mainland China and Hong Kong, covering topics such as governance and product controls, ESG and sustainable finance as well as regulatory compliance matters. In recent years, Harry also advises financial institution and corporate clients on structuring of sustainability-themed transactions / products, such as green bond or sustainable fund; organization governance and controls over ESG-related matters; and climate risk management and disclosure in line with ISSB, CSRD, TCFD and local Hong Kong regulatory and listing requirements.

Mr. Eric Luk, Director, Sustainability, Deloitte Touché Tohmatsu
Mr. Luk is a Director within Deloitte’s Sustainability Practice in Hong Kong with 20 years of professional experience in consulting, listed and non-listed companies. He participates in Deloitte’s Global Sustainability Reporting Standards Expert Advisory Panel, which monitors new sustainability reporting and assurance standards and provides guidance materials to help practitioners interpret and apply them. Eric is also a member of HKICPA's HKFRS S1 and S2 Implementation Platform Panel. Outside of work, Eric is completing a professional doctorate degree and specialising in sustainable finance around the external reviews of sustainability-linked bonds.