External Resources

CDP Corporate Questionnaires and reporting guidance

• Questionnaires and reporting guidance assisting corporates to disclose multi-environmental information relating to climate change, forests, water security, plastics, and biodiversity

CDP Technical Note: Reporting on Climate Transition Plans

• Guidance on how companies can demonstrate that they have a credible climate transition plan

Non-listed Company Questionnaire on Climate and Environmental Risk

• Questionnaire jointly developed by CDP and the Hong Kong Cross Agency Green and Sustainable Finance Steering Group to help corporates, especially non-listed companies and small and medium-sized enterprises, to get started in sustainability reporting

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

A Corporate Accounting and Reporting Standard

• Requirements and guidance for companies and other organisations to prepare a corporate-level GHG emissions inventory

Corporate Value Chain (Scope 3) Accounting and Reporting Standard

• Methodology that can be used to account for and report emissions from companies of all sectors, globally

GHG Protocol Scope 2 Guidance

• Guidance to standardise how corporations measure emissions from purchased or acquired electricity, steam, heat and cooling (i.e. Scope 2 GHG emissions)

Technical Guidance for Calculating Scope 3 Emissions

• A companion to the Corporate Value Chain (Scope 3) Accounting and Reporting Standard to provide information on:
  
  
  • Methods for calculating GHG emissions for each of the 15 categories of scope 3 emissions (such as purchased goods and services, transportation and distribution, and use of sold products);
  
  
  • Guidance on selecting the appropriate calculation methods; and
  
  
  • Examples to demonstrate each calculation method.

IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information 

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

IFRS S2 – Climate-related Disclosures

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

ESRS-ISSB Standards Interoperability Guidance

• Guidance describing the degree of alignment of disclosure requirements between the IFRS Sustainability Disclosure Standards (ISSB Standards) and the
  European Sustainability Reporting Standards (ESRS) that an entity needs to know in order to ensure compliance with both standards at the same time
  
  

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
  
  
  

ISO 14001:2015 Environmental Management Systems

• Standard for organizations to design and implement an environmental management system, and continually improve their environmental performance

ISO 50001:2018 Energy Management Systems

• Requirements for establishing, implementing, maintaining and improving an energy management system to improve energy use

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 on Responsible Business Conduct

• 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

Guidance on Metrics, Targets, and Transition Plans

• Guidance to support companies in the disclosure of climate-related metrics, targets and transition plans

Taskforce on Nature-related Financial Disclosure (TNFD) Recommendations

• Recommendations and guidance that encourage and enable business and finance to assess, report and act on their nature-related dependencies, impacts, risks and opportunities

Sustainable Development Goals (SDGs)

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