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A sustainability report is a report published by companies on the environmental, social and governance (ESG) impacts of their activities. It enables addressees and users to understand more clearly the impacts of a company’s business activities on the environment and society and to assess the risks and opportunities companies face, or which ...
ESG Reporting Guide. As a market regulator, we are committed to providing the companies listed on our markets with a clear framework for ESG disclosure, application and implementation, through listing regulations, rules and education.
2024年1月26日 · ESG reporting is the disclosure of information about business operations in relation to environmental, social and governance (ESG) areas of the business. The goal of ESG reporting is to use data to measure how a company’s ESG initiatives compare with industry benchmarks and targets.
如何處理ESG報告. 1. 制定目標. 了解ESG標準 – 可持續發展報告有助企業向持份者闡明ESG風險和機遇。 報告必需符合所選ESG標準的披露要求，故企業認清最切合業務需要的ESG標準很重要。 以下幾項是香港常用的主要 ESG 標準，不同標準要求的涵蓋範圍各異： GRI標準（亦稱「全球報告倡議組織標準」） SASB標準. TCFD 框架. 香港交易所《環境、社會及管治報告指引》 根據香港交易所《環境、社會及管治報告指引》，可持續發展報告應涵蓋以下基本領域： 基準測試 – 當你選定報告標準後，接下來便需要按標準量度公司表現及收集數據，當中將牽涉優先事項評估。 除了要獲取高級管理層的同意，亦需公司內部和外部持份者一同參與，就可持續發展對企業的意義和價值達成共識。
德勤中國（Deloitte China）風險諮詢總監翁介中探討環境、社會及管治（ESG）報告新要求對香港上市公司和持份者的意義。. 2019年12月，香港聯交所宣佈提高ESG報告的要求。. 自2020年7月1日或之後開始的財政年度起，香港上市公司須在 ESG報告中披露更多信息，刊發 ...
The global ESG reporting landscape is transforming, with corporate activity set to be highly scrutinized under new sustainability reporting standards. Timing is critical. Both the international and the EU sustainability standards are now effective for the first wave of companies reporting on 2024 year ends.
Step-by-step guide to ESG reporting. Step 1. Board and ESG working group. Step 2. Understanding the requirements of the Guide. Step 3. Reporting boundary. Step 4. Materiality assessment. Step 5 . Target setting. Step 6. Writing the ESG report. ESG reporting flowchart. Materiality table – by industry and aspect. Appendices (hyperlink only)
什么是 ESG 报告？. ESG 报告是指披露与企业环境、社会和治理 (ESG) 领域相关的企业运营信息。. ESG 报告的目标是使用数据来衡量公司的 ESG 计划与行业基准和目标的比较情况。. 它还为利益相关者提供了宝贵的见解，可以为决策提供信息，凸显可能影响公司估值的 ...
2024年5月20日 · Changes to the Rules Governing the Listing of Securities on the SEHK were introduced in 2019 to impose a number of mandatory environmental, social, and governance (ESG) disclosure requirements as well as other non-mandatory ESG disclosure requirements.
Download ESG Reporting Study for Hong Kong Listed Companies 2022. Or view other language and related documents. An in-depth study of insights into the status and trends of ESG reporting, the best reporting practices and references for listed companies.
