Loading

ESG Resources Hyperlinks

The following is a non-exhaustive list of frameworks, standards or guidance as references for issuers’ reporting and/or best practices of ESG matters.

     I.  ESG FRAMEWORKS    
     II. REFERENCE MATERIALS BY TOPIC (BY ALPHABETICAL ORDER)    
 

 

I. ESG FRAMEWORKS

Organisation

(in alphabetical order)

Framework

CDP

Climate Change, Forests and Water Security 2020 Questionnaires

  • Questionnaires assisting companies to disclose in response to stakeholders’ request of information relating to climate change, forests and water resources

 

Climate Disclosure Standards Board

 

Climate Change Reporting Framework; CDSB Framework for reporting environmental & climate change information

  • A framework that helps companies prepare and present environmental information in mainstream reports for the benefit of investors

 

Dow Jones Sustainability Indices

Corporate Sustainability Assessment for inclusion in the Dow Jones Sustainability Indices

  • An assessment that helps companies identify and prioritise sustainability factors considered important by investors

 

Global Reporting Initiative (GRI)

GRI Sustainability Reporting Standards

  • The first global standards and best practices for reporting on a range of ESG topics

Linking the GRI Standards and HKEX ESG Reporting Guide

  • Guidance to help companies use disclosures from the GRI Standards to meet HKEX’s ESG reporting requirements

 

International Integrated Reporting Council

International Integrated Reporting Framework

  • Framework setting out Guiding Principles and Content Elements that govern the overall content of an integrated report, and the fundamental concepts that underpin them

 

International Organization for Standardization (ISO)

 

ISO 26000:2010 Guidance on Social Responsibility

  • Guidance to clarify what social responsibility is, and to help companies translate principles into actions

 

Organisation for Economic Co-operation and Development (OECD)

 

Guidelines for Multinational Enterprises

  • Recommendations from governments to multinational enterprises on standards for responsible business conduct

 

Sustainability Accounting Standards Board (SASB)

SASB Standards

  • 77 sets of industry-specific standards which identify the minimal set of financially material sustainability topics and their associated metrics for the typical company in an industry

 

Task Force on Climate-related Financial Disclosure (TCFD)

 

Final Report: Recommendations of the TCFD

  • Recommendations on climate-related financial disclosures to be included in the financial filings

 

United Nations Development Programme

Sustainable Development Goals (SDGs)

  • 17 Goals, such as tackling climate change and preserving environment, being achieved by developed and developing countries in global partnership

 

 

II. REFERENCE MATERIALS BY TOPIC (BY ALPHABETICAL ORDER)

  • Anti-corruption
       

Hong Kong Business Ethics Development Centre and Independent Commission Against Corruption (ICAC), Ethics Promotion Programme for Listed Companies

 

Hong Kong Institute of Chartered Secretaries (HKICS), Ethics, Bribery and Corruption Guidance Note (various issues)

 

HKICS, Guidance Note: Whistleblowing toolkit

 

ICAC, Tips for Good Environmental, Social and Governance Reporting under the Anti-Corruption Aspect

 

ISO, ISO 37001 Anti-bribery Management Systems

 

  • Energy
       

CDP, CDP Technical Note: Conversion of fuel data to MWh (version 3.2), March 2020

 

Energy conversion calculators by:

 

  • Emissions
  • General

Environmental Protection Department (EPD), Carbon Accounting Tools

 

Greenhouse Gas Protocol, Calculation Tools

 

Miotech, Carbon Footprint Calculator

 

The Hong Kong General Chamber of Commerce and the Hong Kong Business Coalition on the Environment, The Clean Air Charter – A Business Handbook

 

The University of Hong Kong and City University of Hong Kong, Carbon Audit Toolkit for Small and Medium Enterprises in Hong Kong

 

  • Emissions from Buildings

Electrical and Mechanical Services Department and EPD, Guidelines to Account for and Report on Greenhouse Gas Emissions and Removals for Buildings (Commercial, Residential or Institutional Purposes) in Hong Kong (2010 Edition)

 

  • Emissions from Purchased electricity

Institute of Global Environmental Strategies, IGES List of Grid Emission Factors (for territories outside Hong Kong)

 

Ministry of Ecology and Environment of the People’s Republic of China, Emission Factors for purchased electricity in Mainland China (Simplified Chinese version only)

 

Organisation for Economic Co-operation and Development (OECD), International Energy Agency and Eurostat, Energy Statistics Manual

 

  • Emissions from Vehicles

EPD, EMFAC-HK Vehicle Emission Calculation

 

United States Environmental Protection Agency, MOTor Vehicle Emission Simulator

 

  • Governance

G20/OECD, Principles of Corporate Governance

 

Hong Kong Institute of Certified Public Accountants, A Guide on Better Corporate Governance Disclosure

 

The Hong Kong Institute of Directors, Guidelines on Corporate Governance for SMEs in Hong Kong

 

  • Materiality

Business Economic Council (BEC), BEC Handbook: Understanding Materiality for Environmental, Social and Governance Reporting

 

GRI and RobecoSAM, Defining What Matters: Do companies and investors agree on what is material?

 

SASB, SASB Materiality Map®

 

  • Waste

Information on EPD’s website:

 

  • Water

CDP, Guidance for companies reporting on water on behalf of investors & supply chain members 2017

 

World Resources Institute, Aqueduct Water Risk Atlas

 

Water Supplies Department, Water conservation for non-domestic water use accounts

 

World Wide Fund, Water Risk Filter

 

 

III.  ESG-RELATED INITIATIVES

Hong Kong

EPD, Carbon Footprint Repository for Listed Companies in Hong Kong

  • A database launched by EPD through which listed companies disclose their carbon footprints

 

Green Council

 

Hong Kong Green Finance Association

  • A platform aimed to gather industry experts and provide policy suggestions to the Hong Kong Government and other regulators in developing green finance in Hong Kong

 

International

The Ten Principles of the UN Global Compact

  • A principle-based framework for businesses in the areas of human rights, labour, environment and anti-corruption

 

United Nations Principles for Responsible Investment

  • An independent organisation supported by United Nations supporting responsible investment, which incorporates ESG factors in investment decisions

World Business Council for Sustainable Development

  • A global and CEO-led organization of over 200 leading businesses working in collaboration to realise SDGs