Managing Climate Risk & Opportunities: Hong Kong’s Mandatory Disclosure

Ee Sin has more than 15 years of experience and currently leads both the Climate Change and Sustainability Services and Financial Accounting Advisory Services teams in Hong Kong.

He assists clients with navigating the risks and opportunities arising from sustainability issues. He supports clients with formulation of sustainability strategies and data management processes to meet regulatory requirements and address expectations of different stakeholders and help companies to align business models to sustainability development goals. He also provides advisory services to clients on building an efficient and effective finance function that addresses needs of stakeholders and evolving financial and compliance requirements including integrated reporting.

Ee Sin is a practising CPA of the Hong Kong Institute of Certified Public Accountant (HKICPA) and member of Institute of Singapore Chartered Accountants (ISCA). He also serves as a member of HKICPA’s Sustainability Committee.

Cecilia is the Head of the Sustainability Disclosures and the Accounting Standard Setters in Hong Kong. She is responsible for overseeing the development of HKFRS Sustainability Disclosure Standards and HKFRS Accounting Standards for use in Hong Kong.

Prior to her current role, she was a director in Deloitte China specialising in technical IFRS accounting. She also served as a senior lecturer of financial accounting at the University of the Witwatersrand and an auditor at PwC South Africa.

Cecilia has a Master of Commerce degree specialising in taxation and a Bachelor of Accountancy degree, both from Wits University.

Ms Kelly Lee joined HKEX in 2013. She works within the Policy and Secretariat Services Unit of the Listing Division, and has been involved in HKEX’s major listing policy and ESG initiatives in recent years. Ms. Lee is currently a member of the Sustainability Committee and the Sustainability Advisory Panel of the Financial Reporting Standards Committee of the HKICPA. Prior to joining HKEX, Ms Lee was a senior associate practicing corporate and securities law in Hong Kong.

Bing Leng was appointed as a full-time member of the International Sustainability Standards Board (ISSB) in June 2022, effective 1 July 2022.

He joins the ISSB from the Chinese Ministry of Finance where he was responsible for sustainability reporting initiatives. He initiated and led the implementation of several reporting-related programmes, including the development of digital taxonomies to enable electronic reporting, the revised financial instrument accounting standards and plans focused on digitising electronic payment vouchers and invoices.

Mr Leng was a member of the International Accounting Standards Board’s IFRS Taxonomy Consultative Group from 2019 to 2022 and a member of the Board of Directors of XBRL International from 2014 to 2020.

He is a Doctor of Management and has a Master of Accounting from Tianjin University of Finance and Economics in China.

Hendrik is responsible for the Group’s sustainability-related strategy, reporting and communications. He supports the senior management in sustainability and climate change-related risk management and advises on sustainability matters of the Group’s power business in the Asia-Pacific region.

With more than 20 years of experience in sustainability and environmental management across the public, private and NGO sectors, Hendrik previously led research and consulting projects in Canada, Hong Kong and Singapore.

Hendrik currently sits on a number of committees on sustainability-related matters, including as Director of the International Emissions Trading Association (IETA), Steering Committee member of the Climate Governance Institute Hong Kong Chapter, and an advisory panel member for the Hong Kong Institute of Certified Public Accountants (HKICPA), amongst others.