HOW TO PREPARE AN ESG REPORT
A Step-by-Step Guide to ESG Reporting prepared by Hong Kong Stock Exchange
The landscape for ESG reporting is rapidly changing. Regulators, investors and other stakeholders are focused on corporate disclosures regarding certain climate-related and social issues.
There is a need for a transition in our thinking and actions in this area. In this document, HKEX provides guidance to issuers on:
(i) How to provide a more decision-useful report to investors, especially in light of the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD Recommendations) ;
(ii) The key steps for the preparation of an ESG report, from preparatory stage to the writing of the report;
(iii) Issuers’ common pitfalls when preparing ESG reports; and
(iv) Guidance on data collection methodologies and practical tips regarding the information required under each KPI in both “Environmental” and “Social” Subject Areas of the ESG Reporting Guide2.
