Content review status2026-08-06
This is a Hong Kong-focused practical guide. Sources and limitations are listed at the end of the page.
Common ESG questions
- Which properties and leased spaces sit inside the reporting boundary?
- How should landlord and tenant energy, waste and refrigerants be separated?
- Which assets are exposed to flooding, heat, typhoon or insurance pressure?
- How should refurbishment, green-building certifications and capital plans be reflected?
- What workforce, contractor, guest-safety and supply-chain issues are material?
Priority data
Start with asset register, floor area, occupancy, energy, water, waste, refrigerants, capital projects, certification status, incident data and location-specific risk information. Retain landlord and tenant allocation rules.
Which guides to use
Energy, buildings and resourcesUtility baselines, audits and efficiency plans.Climate adaptation and physical riskAsset-level resilience and capital actions.Workforce and social performanceEmployees, contractors, safety and service quality.ESG data and dashboardsPortfolio-level controls and management information.
Prepare a project brief
State the property portfolio, ownership and lease arrangements, reporting audience, required framework, available utility records, deadline and whether assurance or financing is expected.