| |
|
|
|
(按各类别下的项目的英文名称字母顺序排列) |
| |
|
|
|
|
| |
|
|
|
有关环境、社会及管治汇报的国际指引／参考 |
| |
|
|
|
|
|
| |
|
|
|
• |
CDP - 《2020 气候变化调查问卷》及《2020 水资源调查问卷》（Climate Change 2020 Questionnaire and Water Security 2020 Questionnaire）(https://www.cdp.net/zh/guidance) (只供英文版) |
| |
|
|
|
|
|
| |
|
|
|
• |
气候披露标准委员会 |
| |
|
|
|
|
- 气候变化报告框架 (https://www.cdsb.net/sites/cdsbnet/files/cdsb_climate_change_reporting_framework_edition_1.1.pdf) (只供英文版) |
| |
|
|
|
|
- 环境和气候变化信息报告框架 (https://www.cdsb.net/what-we-do/reporting-frameworks/environmental-information-natural-capital) (只供英文版) |
| |
|
|
|
|
|
| |
|
|
|
• |
DJSI ─ 道琼斯可持续发展指数的《企业可持续发展评估》（Corporate Sustainability Assessment） |
| |
|
|
|
|
(https://www.sustainability-indices.com/sustainability-assessment/corporate-sustainability-assessment.html) (只供英文版) |
| |
|
|
|
|
|
| |
|
|
|
• |
全球报告倡议组织 - 全球报告倡议组织的《可持续发展报告准则》(https://www.globalreporting.org/standards/gri-standards-translations/gri-standards-traditional-chinese-translations-download-center/) |
| |
|
|
|
|
|
| |
|
|
|
• |
经济合作及发展组织 |
| |
|
|
|
|
- 跨国企业指引 (Guidelines for Multinational Enterprises) (http://mneguidelines.oecd.org/mneguidelines/) |
| |
|
|
|
|
- 二十国集团/经合组织公司治理原则 (G20/OECD Principles of Corporate Governance)( https://www.oecd-ilibrary.org/governance/9789264250574-zh;jsessionid=9sJO-1r6LdprltfWKsNjkQBX.ip-10-240-5-132) |
| |
|
|
|
|
|
| |
|
|
|
• |
永续会计准则委员会（Sustainability Accounting Standards Board）- 重要性图谱 (Sustainability Accounting Standards Board’s SASB Materiality Map®) (https://materiality.sasb.org/) (只供英文版) |
| |
|
|
|
|
|
| |
|
|
|
• |
TCFD ─ 气候相关财务披露工作小组建议报告 (https://www.fsb-tcfd.org/publications/final-recommendations-report/)
|
| |
|
|
|
|
|
| |
|
|
|
• |
联合国发展计划 (United Nations Development Programme) – 可续持发展目标 (Sustainable Development Goals) (https://sustainabledevelopment.un.org/?menu=1300) (只供英文版) |
| |
|
|
|
|
|
| |
|
|
|
|
个别题目的参考材料 |
| |
|
|
|
|
|
| |
|
|
|
|
废气排放 |
| |
|
|
|
|
|
| |
|
|
|
• |
香港总商会及香港商界环保大联盟 - 《清新空气—商界指南》 |
| |
|
|
|
|
http://www.cleanair.hk/chi/guidebook/guidebook_all.pdf |
| |
|
|
|
|
|
| |
|
|
|
|
能源耗量 |
| |
|
|
|
|
|
| |
|
|
|
• |
CDP 有关燃料数据转换为MWh的技术说明 (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（只供英文版） |
| |
|
|
|
|
|
| |
|
|
|
• |
网上转换计算器 |
| |
|
|
|
|
http://www.onlineconversion.com/energy.htm （只供英文版） |
| |
|
|
|
|
https://www.eia.gov/energyexplained/index.php?page=about_energy_conversion_calculator（只供英文版）
|
| |
|
|
|
|
|
| |
|
|
|
|
温室气体排放 |
| |
|
|
|
|
|
| |
|
|
|
• |
香港环境保护署(环保署) - 核算碳排放的工具 |
| |
|
|
|
|
https://www.carbon-footprint.hk/zh-hant/node/83 |
| |
|
|
|
|
|
| |
|
|
|
• |
香港大学及香港城市大学 -《香港中小企业碳审计工具箱》 |
| |
|
|
|
|
http://www6.cityu.edu.hk/aerc/sme/chi/index.asp |
| |
|
|
|
|
|
| |
|
|
|
• |
环保署- EMFAC-HK Vehicle Emission Calculation汽车排放计算 |
| |
|
|
|
|
http://www.epd.gov.hk/epd/english/environmentinhk/air/guide_ref/emfac-hk.html （只供英文版） |
| |
|
|
|
|
|
| |
|
|
|
• |
温室气体盘查议定书 – 碳排放计算工具 |
| |
|
|
|
|
http://www.ghgprotocol.org/calculation-tools/ (只供英文版) |
| |
|
|
|
|
|
| |
|
|
|
• |
环保署及机电工程署 - 《香港建筑物（商业、住宅或公共用途）的温室气体排放及减除的核算和报告指引》 |
| |
|
|
|
|
https://www.climateready.gov.hk/files/pdf/Guidelines_Chinese_2010.pdf |
| |
|
|
|
|
|
| |
|
|
|
• |
全球环境策略研究所（Institute of Global Environmental Strategies）的香港以外国家／地区的电网排放系数 |
| |
|
|
|
|
https://iges.or.jp/en/pub/list-grid-emission-factor/en (只供英文版) |
| |
|
|
|
|
|
| |
|
|
|
• |
美国环境保护署（United States Environmental Protection Agency）的汽车排放模型软件 (Vehicle Emission Modeling Software) - MOBILE6.1
|
| |
|
|
|
|
http://www3.epa.gov/otaq/m6.htm (只供英文版)
|
| |
|
|
|
|
|
| |
|
|
|
• |
中国气候变化信息网 - 2015年中国区域电网基准线排放因子 |
| |
|
|
|
|
http://cdm.ccchina.org.cn/archiver/cdmcn/UpFile/Files/Default/20160606120244478242.pdf （只供简体中文版） |
| |
|
|
|
|
|
| |
|
|
|
|
耗水量及密度 |
| |
|
|
|
|
|
| |
|
|
|
• |
CDP – 公司为投资者及供应商所作的水资源汇报指引2017 (Guidance for Companies Reporting on Water on behalf of Investors & Supply Chain Members 2017) |
| |
|
|
|
|
https://b8f65cb373b1b7b15feb-c70d8ead6ced550b4d987d7c03fcdd1d.ssl.cf3.rackcdn.com/cms/guidance_docs/pdfs/000/000/225/original/CDP-Water-Reporting-Guidance.pdf?1478544069 (只供英文版) |
| |
|
|
|
|
|
| |
|
|
|
|
环境、社会及管治资源提供者／环境、社会及管治活动 |
| |
|
|
|
|
|
| |
|
|
|
|
香港政府及其他相关计划 |
| |
|
|
|
|
|
| |
|
|
|
• |
环境保护署「香港上市公司碳足迹资料库」 |
| |
|
|
|
|
https://www.carbon-footprint.hk/zh-hant |
| |
|
|
|
|
|
| |
|
|
|
• |
香港廉政公署 -上市公司防贪系统实务指南 |
| |
|
|
|
|
(繁体版) http://cpas.icac.hk/ZH/Info/Lib_List?cate_id=3&id=2330 |
| |
|
|
|
|
(简体版) http://cpas.icac.hk/CN/Info/Lib_List?cate_id=3&id=2330
|
| |
|
|
|
|
|
| |
|
|
|
• |
香港廉政公署 -上市公司商业道德推广计划 |
| |
|
|
|
|
(繁体版) http://www.hkbedc.icac.hk/lc/tc/ |
| |
|
|
|
|
(简体版) http://sc.icac.org.hk/TuniS/www.hkbedc.icac.hk/lc/tc/ |
| |
|
|
|
|
|
| |
|
|
|
|
非政府组织及国际有关环境、社会及管治的活动 |
| |
|
|
|
|
|
| |
|
|
|
• |
商界环保协会 |
| |
|
|
|
|
www.bec.org.hk (只供英文版) |
| |
|
|
|
|
|
| |
|
|
|
• |
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/ (只供英文版) |
| |
|
|
|
|
|
| |
|
|
|
• |
全球契约 |
| |
|
|
|
|
www.unglobalcompact.org (只供英文版) |
| |
|
|
|
|
|
| |
|
|
|
• |
联合国负责任的投资的原则 |
| |
|
|
|
|
www.unpri.org (只供英文版) |
| |
|
|
|
|
|
| |
|
|
|
• |
World Business Council for Sustainable Development |
| |
|
|
|
|
www.wbcsd.org (只供英文版) |
| |
|
|
|
|
|
| |
|
|
|
|
|
