CDP
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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
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Climate Disclosure Standards Board
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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
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Dow Jones Sustainability Indices
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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
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Global Reporting Initiative (GRI)
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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
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International Integrated Reporting Council
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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
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International Organization for Standardization (ISO)
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ISO 26000:2010 Guidance on Social Responsibility
- Guidance to clarify what social responsibility is, and to help companies translate principles into actions
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Organisation for Economic Co-operation and Development (OECD)
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Guidelines for Multinational Enterprises
- Recommendations from governments to multinational enterprises on standards for responsible business conduct
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Sustainability Accounting Standards Board (SASB)
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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
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Task Force on Climate-related Financial Disclosure (TCFD)
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Final Report: Recommendations of the TCFD
- Recommendations on climate-related financial disclosures to be included in the financial filings
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United Nations Development Programme
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Sustainable Development Goals (SDGs)
- 17 Goals, such as tackling climate change and preserving environment, being achieved by developed and developing countries in global partnership
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