eSeminar - CPT Bearing

Introduction to IFRS S1 and S2


This is Module 1 of the Sustainability Excellence for Talent Certification Programme (SET), which aims to provide learners with comprehensive knowledge on topics such as sustainability reporting frameworks, ESG ratings, climate risks, and net zero.

With the introduction of the IFRS Sustainability Disclosure Standards by the International Sustainability Standards Board in June 2023, the international sustainability reporting landscape continues to evolve and move towards harmonisation and consolidation. This module provides an overview of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures and common challenges companies may face when preparing their disclosures.

Check out the other modules in the Programme:
Introduction to HKEX Listing Rule – ESG Code
Climate Risk Management in Practice
ESG Data & Rating in Practice
Introduction to GHG Emissions
Introduction to GRI
Scenario Analysis in Practice
Scope 3 Emissions in Practice (Financial Services) or Scope 3 Emissions in Practice (Corporates)
Science-based Target Setting in Practice (Financial Services) or Science-based Target Setting in Practice (Corporates)


On completion of this eSeminar, you will be able to:
- Understand the development and constituents of IFRS S1 and S2
- Recognise the conceptual foundations and reporting requirements of IFRS S1 and S2
- Identify potential challenges in adopting IFRS S1 and S2


- Objective and development of the IFRS Sustainability Disclosure Standards
- Structure and key conceptual foundations
- IFRS S1 and S2 requirements
- Common challenges in adopting IFRS Sustainability Disclosure Standards

Who should attend

This eSeminar is primarily for financial reporting professionals, compliance officers, corporate sustainability officers, auditors and senior executives who need to understand and implement the new IFRS Sustainability Disclosure Standards.

Speaker/Course Instructor

Sammie LEUNG
Sammie Leung is a Partner of the Asia Pacific Regional ESG Services of PwC, currently based in Singapore, Sammie is also the founding member of ESG practice in PwC Mainland China and Hong Kong firm with a size of 500+ practitioners. Sammie and her team assist clients in areas including ESG Strategy and Transformation, Climate Risks & Resilience, and Decarbonisation.

Sammie is the appointed technical consultant of the HKEX in preparing the implementation guidance for the IFRS Sustainability Disclosure Standards-aligned enhanced climate disclosures (published in April 2024) and the consultant advising the SFC in surveying the ESG and climate practice of the asset management sector.

Sammie works closely with international bodies such as WEF, WWF and ASFIMA to drive the ESG agenda. She also serves the Hong Kong and Singapore communities through many public roles, such as the Sustainability & Climate Action Taskforce of the Hong Kong Accounting Financial Reporting Council (AFRC), the ESG Working Group of the Hong Kong Securities Institute (HKSI), and as Green Finance expert of the Academy of Finance (AoF).
Andy LAW
Andy is a Partner of PwC Hong Kong’s Climate and Sustainability practice. He has over 10 years of experience spanning across sustainability, environment, social and governance (ESG), assurance and business consulting. He is a member of the Hong Kong Institute of Certified Public Accountants and the American Institute of Certified Public Accountants.

Andy has extensive experience in assisting clients in diversified industries such as banking, asset management and real estate in sustainability and ESG matters, including ESG reporting preparation in line with global and local standards (e.g. IFRS Sustainability Disclosure Standards, GRI, HKEX ESG Code), responsible investment, climate risk advisory, science-based targets setting, GHG footprinting and ESG rating advisory.

He also has in-depth knowledge of the latest regulatory requirements from active discussions with regulators and insights sharing on market trends and development. He also acts as the technical consultant for the development of Implementation Guidance on HKEX’s New Climate Requirements.
Debbie LAM
Debbie is a Manager of PwC Hong Kong’s Climate and Sustainability team. She has over 6 years of experience in Sustainability advisory, covering aspects such as ESG Reporting, Climate Risk Assessment, Responsible Investment and GHG footprinting advisory.

Debbie has supported various clients in preparing their ESG Reports, spanning across banking, real estate and consumer goods industries. As a technical consultant in supporting the HKEX in developing the Implementation Guidance for the New Climate Requirements, she has extensive knowledge of the latest regulatory requirements as well as global reporting standards including the IFRS Sustainability Disclosure Standards.


Relevant Subject
Type 6 - Advising on corporate finance
Type 6 - Advising on corporate finance - Sponsor
Regulatory Compliance
SFC:1.00, PWMA:1.00
All Member: HK$340
Staff of Corporate Member: HK$340
Non-Member: HK$680
Chinese Securities Association of Hong Kong (HKCSA): HK$480