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ESG Resources Hyperlinks

(in alphabetical order under each category)
International Guidelines / References on ESG Reporting

Climate Change Questionnaire and Water Security Questionnaire, published by CDP (

DJSI – Corporate Sustainability Assessment for inclusion in the Dow Jones Sustainability Indices (


GRI Sustainability Reporting Standards, published by Global Reporting Initiative (
Guidelines for Multinational Enterprises, published by Organisation for Economic Co-operation and Development (

ISO 26000:2010 Guidance on Social Responsibility, published by International Organization for Standardization (
TCFD – Recommendations of the Financial Stability Board’s Task Force on Climate-related Financial Disclosures (
Calculation Methods for Environmental KPIs
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
  Energy Consumption
CDP Technical Note: Conversion of fuel data to MWh
Online conversion calculators
Greenhouse Gas Emissions

Carbon Accounting Tools published by the Environmental Protection Department of the Hong Kong SAR

Carbon Audit Toolkit for Small and Medium Enterprises in Hong Kong, published by The University of Hong Kong and City University of Hong Kong
Carbon Manager launched by the Council for Sustainable Development for calculation of the carbon footprint of user

EMFAC-HK Vehicle Emission Calculation Tool by Environmental Protection Department (“EPD”)

Greenhouse Gas Protocol – 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

Motor Vehicles Emission Simulator 2014b, United States Environmental Protection Agency
2015 Emission Factors for purchased electricity within Mainland China, published by Climate Change Info-Net  (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
ESG Resource Providers / ESG Initiatives
Hong Kong Government and Related Programmes

EPD Carbon Footprint Repository  

ICAC Anti-Corruption Programme – A Guide for Listed Companies

ICAC Ethics Promotion Programme for Listed Companies
NGOs and International ESG Initiatives

Business Environment Council

CarbonSmart Programme
Linking the GRI Standards and HKEX ESG Reporting Guide

United Nations Global Compact

United Nations Principles for Responsible Investment

World Business Council for Sustainable Development