Global Disclosure Policy: The Opportunities and Impending Challenges

Ee Sin has more than 18 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.

Christine Lau, Vice President of Listing Policy and Secretariat Services, Hong Kong Exchanges and Clearing Limited

Ms. Christine Lau joined Hong Kong Exchanges and Clearing Limited (“HKEX”) in 2016. Ms. Lau has been working in the Policy and Secretariat Services of the Listing Division, and has been involved in HKEX’s listing policy initiatives in relation to corporate governance and environmental, social and governance matters in recent years. Prior to joining HKEX, Ms. Lau was a senior associate practicing corporate and securities law in Hong Kong with a leading international law firm. Ms. Lau graduated from the University of Hong Kong with a bachelor’s degree in Laws, and is a qualified lawyer 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.

Sebastien Pivet is a senior sustainability leader with over 26 years of international retail experience driving sustainability strategy, governance and transformation in large, complex retail and consumer goods organisations.

As Chief Sustainability Officer at AS Watson Group, the world’s largest international health and beauty retailer, he leads the Group’s sustainability ambition across 12 retail Brands in 31 markets, and across global supply chains spanning Asia and Europe.

Sebastien has been instrumental in embedding sustainability into corporate strategy, strengthening governance and advancing data-driven ESG management. He is leading large-scale sustainability reporting and transformation programmes aligned with various reporting frameworks such as CSRD and ISSB, enhanced climate transition planning and risk assessment, and driven responsible sourcing and supplier due diligence across diverse markets. His work focuses on translating regulatory and scientific complexity into pragmatic, business-relevant action.

Passionate about using sustainability as a driver of long-term value creation, resilience and trust, Sebastien regularly engages with regulators, investors, industry peers and NGOs. He is a frequent contributor to sustainability conferences and industry forums, where he shares practical insights on scaling sustainability in global retail, navigating regulatory change and accelerating corporate climate and nature action.

In the field of business sustainability, Anthony is recognized as a global leader with more than 20 years of experience. As Chief Sustainability Officer of Indorama Ventures, a global chemical company with 114 sites in 32 countries, he drives strategies and builds partnerships that create economic, social, and environmental value.

To complement his role as CSO, Anthony advances sustainability thought leadership worldwide. In academia, he is an Adjunct Professor at the Asian Institute of Technology, teaching a module of a Professional Master’s degree in Vietnam. He is a board member of the Indorama Ventures Centre for Clean Energy and sits on the Research Advisory Council, both of Plaksha University in India.

A champion of multilateral, multistakeholder efforts, he chairs a UN taskforce on the Circular Economy and is also co-chairing the Circular Economy Working Group of Sustainable Business COP30 scheduled to take place in Brazil in November 2025.

To facilitate capital flows to climate startups, he is also a Global Ambassador for Investors for Climate, active in over 30 countries.

Believing that lasting change begins with people, he coaches sustainability leaders to maximize their impact and their happiness in work and in life.