| |
|
|
|
(in alphabetical order under each category) |
| |
|
|
|
|
| |
|
|
|
International Guidelines / References on ESG Reporting |
| |
|
|
|
|
|
| |
|
|
|
• |
CDP - Climate Change 2020 Questionnaire and Water Security 2020 Questionnaire (https://www.cdp.net/en/guidance) |
| |
|
|
|
|
|
| |
|
|
|
• |
Climate Disclosure Standards Board |
| |
|
|
|
|
- Climate Change Reporting Framework (https://www.cdsb.net/sites/cdsbnet/files/cdsb_climate_change_reporting_framework_edition_1.1.pdf) |
| |
|
|
|
|
- CDSB Framework for reporting environmental & climate change information (https://www.cdsb.net/what-we-do/reporting-frameworks/environmental-information-natural-capital) |
| |
|
|
|
|
|
| |
|
|
|
• |
DJSI – Corporate Sustainability Assessment for inclusion in the Dow Jones Sustainability Indices (https://www.sustainability-indices.com/sustainability-assessment/corporate-sustainability-assessment.html) |
| |
|
|
|
|
|
| |
|
|
|
• |
Global Reporting Initiative - GRI Sustainability Reporting Standards (https://www.globalreporting.org/standards) |
| |
|
|
|
|
|
| |
|
|
|
• |
International Organization for Standardization - ISO 26000:2010 Guidance on Social Responsibility (https://www.iso.org/iso-26000-social-responsibility.html) |
| |
|
|
|
|
|
| |
|
|
|
• |
Organisation for Economic Co-operation and Development |
| |
|
|
|
|
- Guidelines for Multinational Enterprises (https://www.oecdwatch.org/oecd-ncps/the-oecd-guidelines-for-mnes/) |
| |
|
|
|
|
- G20/OECD Principles of Corporate Governance (http://www.oecd.org/corporate/principles-corporate-governance/) |
| |
|
|
|
|
|
| |
|
|
|
• |
Sustainability Accounting Standards Board - SASB Materiality Map® (https://materiality.sasb.org/) |
| |
|
|
|
|
|
| |
|
|
|
• |
TCFD – Recommendations of the Financial Stability Board’s Task Force on Climate-related Financial Disclosures (https://www.fsb-tcfd.org/publications/final-recommendations-report) |
| |
|
|
|
|
|
| |
|
|
|
• |
United Nations Development Programme - Sustainable Development Goals (https://sustainabledevelopment.un.org/?menu=1300) |
| |
|
|
|
|
|
| |
|
|
|
|
Reference materials on specific topics |
| |
|
|
|
|
|
| |
|
|
|
|
Air Emissions |
| |
|
|
|
|
|
| |
|
|
|
• |
The Clean Air Charter – A Business Handbook, published by The Hong Kong General Chamber of Commerce and the Hong Kong Business Coalition on the Environment |
| |
|
|
|
|
http://www.cleanair.hk/eng/guidebook/guidebook_eng_r.pdf |
| |
|
|
|
|
|
| |
|
|
|
|
Energy Consumption |
| |
|
|
|
|
|
| |
|
|
|
• |
CDP Technical Note: Conversion of fuel data to MWh |
| |
|
|
|
|
https://b8f65cb373b1b7b15feb-c70d8ead6ced550b4d987d7c03fcdd1d.ssl.cf3.rackcdn.com/cms/guidance_docs/pdfs/000/000/477/original/CDP-Conversion-of-fuel-data-to-MWh.pdf?1479755175 |
| |
|
|
|
|
|
| |
|
|
|
• |
Online conversion calculators |
| |
|
|
|
|
http://www.onlineconversion.com/energy.htm |
| |
|
|
|
|
https://www.eia.gov/energyexplained/index.php?page=about_energy_conversion_calculator |
| |
|
|
|
|
|
| |
|
|
|
|
Greenhouse Gas Emissions |
| |
|
|
|
|
|
| |
|
|
|
• |
Carbon Accounting Tools published by the Environmental Protection Department (“EPD”) |
| |
|
|
|
|
https://www.carbon-footprint.hk/node/52 |
| |
|
|
|
|
|
| |
|
|
|
• |
Carbon Audit Toolkit for Small and Medium Enterprises in Hong Kong, published by The University of Hong Kong and City University of Hong Kong |
| |
|
|
|
|
http://www6.cityu.edu.hk/aerc/sme/images/sme_eng.pdf |
| |
|
|
|
|
|
| |
|
|
|
• |
EMFAC-HK Vehicle Emission Calculation by EPD |
| |
|
|
|
|
http://www.epd.gov.hk/epd/english/environmentinhk/air/guide_ref/emfac-hk.html |
| |
|
|
|
|
|
| |
|
|
|
• |
Greenhouse Gas Protocol – Calculation Tools |
| |
|
|
|
|
http://www.ghgprotocol.org/calculation-tools/ |
| |
|
|
|
|
|
| |
|
|
|
• |
Guidelines to Account for and Report on Greenhouse Gas Emissions and Removals for Buildings (Commercial, Residential or Institutional Purposes) in Hong Kong, published by EPD and Electrical and Mechanical Services Department |
| |
|
|
|
|
https://www.epd.gov.hk/epd/sites/default/files/epd/gn_pdf/GN2014P097-2014c-e.pdf |
| |
|
|
|
|
|
| |
|
|
|
• |
Grid-based emissions factors for countries/ territories outside Hong Kong by the Institute of Global Environmental Strategies |
| |
|
|
|
|
https://iges.or.jp/en/pub/list-grid-emission-factor/en |
| |
|
|
|
|
|
| |
|
|
|
• |
Vehicle Emission Modeling Software - MOBILE6.1, United States Environmental Protection Agency |
| |
|
|
|
|
http://www3.epa.gov/otaq/m6.htm |
| |
|
|
|
|
|
| |
|
|
|
• |
2015 Emission Factors for purchased electricity within Mainland China, published by Climate Change Info-Net |
| |
|
|
|
|
http://cdm.ccchina.org.cn/archiver/cdmcn/UpFile/Files/Default/20160606120244478242.pdf (Simplified Chinese version only) |
| |
|
|
|
|
|
| |
|
|
|
|
Water Consumption and Intensity |
| |
|
|
|
|
|
| |
|
|
|
• |
Guidance for Companies Reporting on Water on behalf of Investors & Supply Chain Members 2017, published by CDP |
| |
|
|
|
|
https://b8f65cb373b1b7b15feb-c70d8ead6ced550b4d987d7c03fcdd1d.ssl.cf3.rackcdn.com/cms/guidance_docs/pdfs/000/000/225/original/CDP-Water-Reporting-Guidance.pdf?1478544069 |
| |
|
|
|
|
|
| |
|
|
|
|
ESG Resource Providers / ESG Initiatives |
| |
|
|
|
|
|
| |
|
|
|
|
Hong Kong Government and Related Programmes |
| |
|
|
|
|
|
| |
|
|
|
• |
EPD Carbon Footprint Repository |
| |
|
|
|
|
http://www.carbon-footprint.hk/ |
| |
|
|
|
|
|
| |
|
|
|
• |
ICAC Anti-Corruption Programme – A Guide for Listed Companies |
| |
|
|
|
|
http://cpas.icac.hk/EN/Info/Lib_List?cate_id=3&id=2330 |
| |
|
|
|
|
|
| |
|
|
|
• |
ICAC Ethics Promotion Programme for Listed Companies |
| |
|
|
|
|
http://www.hkbedc.icac.hk/lc/en/ |
| |
|
|
|
|
|
| |
|
|
|
|
NGOs and International ESG Initiatives |
| |
|
|
|
|
|
| |
|
|
|
• |
Business Environment Council |
| |
|
|
|
|
www.bec.org.hk |
| |
|
|
|
|
|
| |
|
|
|
• |
Linking the GRI Standards and HKEX ESG Reporting Guide |
| |
|
|
|
|
https://www.globalreporting.org/standards/resource-download-center/linking-the-gri-standards-and-hkex-esg-reporting-guide/ |
| |
|
|
|
|
|
| |
|
|
|
• |
United Nations Global Compact |
| |
|
|
|
|
www.unglobalcompact.org |
| |
|
|
|
|
|
| |
|
|
|
• |
United Nations Principles for Responsible Investment |
| |
|
|
|
|
www.unpri.org |
| |
|
|
|
|
|
| |
|
|
|
• |
World Business Council for Sustainable Development |
| |
|
|
|
|
www.wbcsd.org |
| |
|
|
|
|
|
| |
|
|
|
|
|
