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Thought leadership

A guide to navigating the evolving climate landscape for CFOs

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October 2022 Issue
Ricky Cheng FCPA, member of the Institute’s Sustainability Committee explains how CFOs can navigate the evolving climate landscape
Corporate Finance
Sustainability
Technical articles

A landmark sustainability assurance standard: The Institute’s response

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April 2024 Issue
An overview of the Institute’s response to the IAASB’s Exposure Draft Proposed ISSA 5000
IAASB
ISSA
Sustainability assurance
Technical articles

A new chapter – Ethics in sustainability assurance

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2025 Issue 4
Highlight features of the Sustainability Ethics Standards
Ethics
Sustainability assurance
Sustainability reporting
Technical articles

A new milestone in sustainability assurance

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2025 Issue 2
An overview of HKSSA 5000
HKSSA
Sustainability assurance
Profile

A new purpose

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November 2020 Issue
Dr Artie Ng, Deputy Director of PolyU SPEED, on how he went from being a Big Four consultant to an academic specializing in ESG reporting and sustainability
Academia
Career
ESG reporting
Profile

A new standard of sustainability

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May 2022 issue
Emmanuel Faber, the new Chair of the International Sustainability Standards Board, on what new standards will mean for sustainability reporting
ISSB
Sustainability and climate standards
Profile

A purpose-driven profession: Interview with Roy Leung

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January 2024 Issue
The President of the Institute on tackling the talent shortage issue, and the significance of the Institute’s role as a statutory sustainability standard setter
Career
Leadership
PAIP
Technical articles

A review of lessee accounting

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2025 Issue 4
A summary of the Institute’s response to the IASB Request for Information on the lessee accounting of IFRS 16
Technical articles

A review of the classification and measurement of financial instruments

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February 2022 issue
A summary of the Institute’s response to the IASB Request for Information on the classification and measurement of IFRS 9
Financial instruments
Standard setting
Technical articles

A review of the impairment of financial instruments

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October 2023 Issue
A summary of the Institute’s response to the IASB Request for Information on the impairment of IFRS 9
Financial instruments
IFRS 9
POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
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