External References

Climate Change, Forests and Water Security 2022 Questionnaires

• Questionnaires assisting companies to disclose in response to stakeholders’ request of information relating to climate change, forests and water resources

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

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

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

• Requirements for disclosing information about an entity’s sustainability-related risks and opportunities
  
  

• Requirements for disclosing information about an entity’s climate-related risks and opportunities

ISO 26000:2010 Guidance on Social Responsibility

• Guidance to clarify what social responsibility is, and to help companies translate principles into actions

Guidelines for Multinational Enterprises

• Recommendations from governments to multinational enterprises on standards for responsible business conduct

Final Report: Recommendations of the TCFD

• Recommendations on climate-related financial disclosures to be included in the financial filings

Sustainable Development Goals (SDGs)

• 17 Goals, such as tackling climate change and preserving environment, being achieved by developed and developing countries in global partnership

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

Integrated Thinking Principles

• A management approach for thinking holistically about the resources and relationships the organization uses or affects, and the dependencies and trade-offs between them as value is created

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