为响应市场对复合型人才及专业人才日益增长的需求，公会去年6月推出了HKICPA会计与商业证书 (CAB)。课程会以QP框架为基础，涵盖专业会计、商业管理及软技能发展。 另外，公会将于今年首季发布香港财务报告准则S2修订版，以反映国际财务报告准则S2的温室气体排 放披露要求相应变更。 罗卓坚表示，第三部分的虚拟资产会计指引目标最快年底推出。他又提到，公会仍需就此与监管机构及 业界沟通，待取得共识后才会推出指引。 另外，公会的专业资格课程(QP)考试已于去年6月开始逐步计算机化，公会将按计划于2027年底将QP考 试虑全面落实计算机化。 智通财经APP获悉，新任香港会计师公会会长罗卓坚表示，公会正在制定指引，让会计业界及商界知道 如何在会计上处理虚拟资产。他透露，公会已发放虚拟资产处理指引的第一部分，有关指引围绕虚拟货 币及稳定币。至于尚未公布的第二部分则与香港金管局的稳定币审计要求有关，公会正与香港金管局就 此作出商讨，预计有关指引将于6个月内面世。 ...

Group 1: Domestic ESG Policy News - China's first national standard for green data centers, "Green Data Center Evaluation," was officially implemented on June 1, outlining requirements for energy efficiency, green design, procurement, operation, and services [2] - The Ministry of Ecology and Environment released the "China Climate Change Adaptation Progress Report (2024)" on June 25, reflecting the progress and effectiveness of climate change adaptation efforts in China [2] Group 2: International ESG Developments - The International Financial Reporting Standards (IFRS) S2 received equivalent recognition from the Global Reporting Initiative (GRI) 102 for greenhouse gas emissions disclosure, allowing companies to meet both standards simultaneously [4] Group 3: ESG Preferred Index Performance - The Dongfang Jincheng Credit - CSI 800 ESG Industry Preferred Index has a cumulative return of 30.88% and an annualized return of 4.41% since January 1, 2019, while the industry underperforming index has a cumulative return of -22.42% and an annualized return of -3.99% [6] - The preferred index underperformed the CSI 800 benchmark by 4.09%, while the underperforming index lagged by 57.40% [6] Group 4: Monthly Performance - The ESG industry preferred index showed a maximum monthly increase of 2.00% on June 24, with a monthly return of -3.64%, compared to a 2.45% return for the CSI 800 index [7] Group 5: ESG Risk Events - During the reporting period from June 1 to June 30, 18 ESG risk events were monitored among A-share listed companies, resulting in total penalties of RMB 278,235,160.04 [9] - The majority of ESG risk events occurred in heavy industry manufacturing, electronics, daily consumption, and finance, with heavy industry manufacturing incurring penalties exceeding RMB 200 million [9] - Regions with significant penalties included Tianjin, Guangdong, Guangxi, and Zhejiang, with Tianjin's penalties exceeding RMB 25 million [12][13]

Group 1 - The ISSB has officially released the International Financial Reporting Sustainability Disclosure Standards, marking a significant shift from voluntary to mandatory disclosure requirements for sustainability-related financial information [2] - The ISSB standards will take effect for annual periods beginning on January 1, 2024, but the specific impact on companies will depend on the adoption and enforcement timelines in different jurisdictions [2] - A consultation draft for amendments to IFRS S2 regarding climate-related disclosures was published on April 28, 2025, with a feedback period of 60 days ending on June 27, 2025 [2] Group 2 - The ISSB has identified implementation challenges faced by companies, particularly in disclosing greenhouse gas emissions under IFRS S2, and aims to revise the disclosure requirements to enhance operability without weakening the existing standards [3] - The revisions will focus on optimizing exemption clauses to create a more cost-effective disclosure mechanism while balancing investor information needs and compliance costs for companies [3] - The revisions will particularly impact financial sector companies and those bound by specific jurisdictional requirements related to greenhouse gas measurement methods [6] Group 3 - The amendments to IFRS S2 will include specific requirements for banks and insurance companies to classify counterparties and disclose related financing emissions [5] - Companies will have the autonomy to choose whether to apply the exemption provisions based on their operational circumstances, and this choice will not affect their compliance statements under ISSB standards [6] - The ISSB plans to collect and analyze stakeholder feedback on the consultation draft and aims to complete the revisions to IFRS S2 by the end of 2025 [6]