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

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

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

Energy conversion calculators by:

• Online Conversion.com

• U.S. Energy Information Administration

• 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

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

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®

Information on EPD’s website:

• Chemical Waste Management in Hong Kong
• Hazardous Chemicals Control
• The Clinical Waste Control Scheme
• Waste Guidelines & References

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

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

• A non-profit, non-partisan, tax-exempt charitable environmental stewardship organisation and certification body of Hong Kong established in 2000 managing the Hong Kong Green Label Scheme and the Green Council Certification Scheme

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

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