An ESG report includes two subject areas: Subject Area A Environmental and Subject Area B Social. Environmental requires an issuer to report on its company’s emissions, use of resources, and the company’s impact on the environment and natural resources. Social requires an issuer to report on its company’s employment and labour practices, operating practices, and community investment.

The ESG Reporting Guide by the HKEx does not prescribe which entities in an issuer’s group and/or which operations should be included in the ESG report. An issuer should decide on and disclose the operational boundaries of its ESG report depending on the materiality of different ESG issues. An ESG issue is material when it becomes sufficiently important to investors and other stakeholders to be reported. If there is any change(s) in the operational boundaries, the issuer should explain the difference and reason for the change(s).

In the latest guidance, there are two levels of disclosure obligations: (a) mandatory disclosure requirements; and (b) “comply or explain” provision. An issuer must disclose all items in the Mandatory disclosure requirements, including governance structure, reporting principles and reporting boundary. “Comply or explain” provisions now include both KPIs from Environmental and Social aspects. If the issuer cannot/does not disclose any of the KPIs in the “comply or explain” provisions, the issuer should state the reason in the ESG report.

– Streamline ESG Tasks:

ESG Dashboard helps an issuer to formulate an ESG working team and duly shares ESG tasks among the issuer’s team members. It also generates an ESG Report that complies with HKEx’s requirements.

– Calculate and Manage ESG Data:

ESG Dashboard assists the issuer to collect relevant information and convert raw data into presentable environmental data. Each of the ESG data entries will be recorded. The issuer is not required to have relevant environmental knowledge in ESG reporting.

An issuer can consider writing an ESG report in a simple and concise manner, and can consider targeting the relevant stakeholders and delivering with eloquence its key messages. An issuer may explain data with graphs or charts and include case studies to emphasise particular policies or practices of its company.

An issuer must publish its ESG report on an annual basis and regarding the same period covered in its annual report. The issuer shall publish the ESG report at the same time as the publication of the annual report.

The board should be involved in the preparation of the ESG report. The board should sign off the report because it has the overall responsibility to evaluate the issuer’s ESG-related risks and strategy, and to ensure effective ESG risk management and internal control systems are in place.

We take the user’s data protection concerns seriously. You retain ownership of the data. In case you need to access your data after your subscription expires, we will continue to store your data for 30 days after the end of your subscription period. All data and files stored will be permanently removed from our servers after the period.