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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 (https://www.cdp.net/en/guidance)
 

DJSI – Corporate Sustainability Assessment for inclusion in the Dow Jones Sustainability Indices (https://www.sustainability-indices.com/sustainability-assessment/corporate-sustainability-assessment.html)

   

GRI Sustainability Reporting Standards, published by Global Reporting Initiative (https://www.globalreporting.org/standards)
 
Guidelines for Multinational Enterprises, published by Organisation for Economic Co-operation and Development (www.oecd.org)
   

ISO 26000:2010 Guidance on Social Responsibility, published by International Organization for Standardization (www.iso.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)
 
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
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 of the Hong Kong SAR
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
 
Carbon Manager launched by the Council for Sustainable Development for calculation of the carbon footprint of user
  https://www.epd.gov.hk/epd/misc/ehk12/en/ch13b.html#section1
   

EMFAC-HK Vehicle Emission Calculation Tool by Environmental Protection Department (“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/all-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/english/climate_change/files/Guidelines_English_2010.pdf
 

Motor Vehicles Emission Simulator 2014b, United States Environmental Protection Agency
https://www.epa.gov/moves/latest-version-motor-vehicle-emission-simulator-moves
 
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
   

CarbonSmart Programme
www.carbonsmart.hk/en_index.asp
 
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

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