Due to climate change and the continuous introduction of related regulatory measures, many companies' business models, cash flows, financial conditions, and operational performance will be affected. Certain companies or industries will be more significantly impacted. The effects of climate change on businesses have also become an increasingly important topic of concern for investors and other stakeholders. The International Financial Reporting Standards (IFRS) have not specifically provided guidance on the financial impact of climate change.

A Certificate of Resident Status is a document issued by the competent authority of the Hong Kong Special Administrative Region (Hong Kong) to Hong Kong residents as proof of their status as Hong Kong residents, enabling them to apply for benefits under Comprehensive Double Taxation Avoidance Agreements/Arrangements.