Interpretation of the ESG Consultation Conclusion of HKEx
On 18 December 2019, The Stock Exchange of Hong Kong Limited (the Exchange) published the conclusions to its consultation [...]
Define report content: materiality analysis
According to the GRI standards, the sustainability report shall cover topics that: Reflect the reporting organisation’s significant economic, environmental, [...]
GRI report content: stakeholder engagement
Stakeholder engagement, as a method to obtain stakeholder’s opinions and focus areas, is an essential part of preparing the [...]
What is GRI standard and why should we use GRI standard as a framework for the preparation of ESG reports?
GRI standards provide companies with a flexible and future-proof reporting structure, that is, the forward-looking and rigorous approach advocated by GRI ensures its process and topics can always remain up-to-date and relevant.
Notes on the Insightful Guidance from CASS-CSR4.0 (Part 2)
It has been widely recognised that the healthy ESG development, in particular the proliferation of effective ESG reporting among [...]
Notes on the Insightful Guidance from CASS-CSR4.0 (Part 1)
With a long history of trade, rapid urbanisation, dramatic economic growth, transformative social upheaval, earthshaking alteration of people's perceived [...]
Will the Consultation Paper of the ESG Reporting Guide be implemented successfully?
The Hong Kong Exchangs (HKEx) published a consultation paper of the ESG Reporting Guide in May 2019, mandating all listed companies to strengthen their disclosure of relevant ESG topics further. The public opinions towards such proposed update are widely divergent, among which some large enterprises even oppose the stricter and more transparent information disclosure of corporate environmental, social and governance performance.
Interpretation of the ‘Consultation Paper – Review of The Environmental, Social and Governance Reporting Guide and Related Listing Rules’ released by HKEx (PART 2)Interpretation of the ‘Consultation Paper – Review of The Environmental, Social and Governance Reporting Guide and Related Listing Rules’ released by HKEx (PART 2)
Interpretation of the ‘Consultation Paper – Review of The Environmental, Social and Governance Reporting Guide and Related Listing Rules’ released by HKEx (PART 2)
Earlier this year, HKEx has published the consultation paper amending the reporting Guide with reference to Task force on Climate-related Financial Disclosures ('TCFD'), in order to meet investors' and stakeholders' expectations and to facilitate the inclusion of additional core elements in the ESG report. The changes suggested in the consultation paper are listed as below.
Interpretation of the ‘Consultation Paper – Review of The Environmental, Social and Governance Reporting Guide and Related Listing Rules’ released by HKEx (PART 1)Interpretation of the ‘Consultation Paper – Review of The Environmental, Social and Governance Reporting Guide and Related Listing Rules’ released by HKEx (PART 1)
Interpretation of the ‘Consultation Paper – Review of The Environmental, Social and Governance Reporting Guide and Related Listing Rules’ released by HKEx (PART 1)
Earlier this year, HKEx has published the consultation paper amending the reporting Guide with reference to Task force on Climate-related Financial Disclosures ('TCFD'), in order to meet investors' and stakeholders' expectations and to facilitate the inclusion of additional core elements in the ESG report.
From ESG reporting to SDGs mapping – What should enterprises do to reflect the value of Sustainable Development Goals in corporate reports?
结合‘In Focus: Addressing Investor Needs in Business Reporting on the SDGs’, ‘Integrating the SDGs into Corporate Reporting: A Practical Guide (2018)’, ESG reporting review 2018: The journey continues (KPMG)，以及近年来香港上市公司ESG报告的发展，本篇文章主要谈谈如何帮助企业在建立ESG管理体系的同时，将联合国可持续发展目标的概念带入企业决策，从而构建一个更全面的报告体系和投资者信息获取媒介。