ESG Information Centre

Joint statement from the IESBA and IAASB Chairs on the ISSB’s progress toward inaugural International Sustainability Standards

Becoming better: Navigating Hong Kong’s B Corp movement

• Becoming a B Corporation, or B Corp, is a time-consuming and transformative journey for businesses, enabling them to have a positive impact on communities, and the planet. Jemelyn Yadao explores Hong Kong’s growing B Corp movement, and talks to Hong Kong B Corps about the process and how the certification can be good for business

Transitioning Hong Kong into an ESG and green finance hub

• The archived webinar of the Institute’s 50th anniversary flagship event CPA Congress, which featured a panel discussion on Hong Kong’s role in ESG and green finance, is now available for subscription for a limited time

Facilitating sustainable development and net zero transitions

• Nancy Tse, Deputy Chair of IFAC’s Professional Accountants in Business Advisory Group and member of the Institute, on the profession’s role in enabling capital markets and societies to deliver sustainability goals

ISSB exposure drafts and Link Asset Management Limited: case study for streamlining ESG KPIs

• Calvin Lee Kwan, Director of Sustainability and Risk Governance at Link Asset Management Limited, shares the entity’s experience in adopting proposed standards under the ISSB’s exposure drafts

• Grace Hui, Convenor of the Institute’s Greenwash Prevention Working Group, moderates an e-Seminar covering corporate greenwashing and what can be done to combat it

Board oversight of sustainability and ESG

• Laura Leka, Principal at the International Federation of Accountants’ (IFAC) thought leadership team, on how boards today are effectively discharging their responsibility for sustainability and environmental, social and governance (ESG) oversight

Is embracing sustainability and green finance an option or prerequisite for CPAs?

• Experts chime in on the latest developments in business and accounting

A guide to navigating the evolving climate landscape for CFOs

• Ricky Cheng FCPA, Director, Head of Risk Advisory, BDO, and member of the Institute’s Sustainability Committee, on how chief financial officers should take the lead in helping organizations transition to a low-carbon business model

Cultivating harmony

• Ricky Chu, Chairperson of the Equal Opportunities Commission on fighting for equality in the city

The centrality of ethics to sustainability

• Ken Siong CPA, Programme and Senior Director, International Ethics Standards Board for Accountants, on the essential role ethics and independence play in the reporting and assurance of sustainability

Walking the ESG talk: the time is now

• Pat Woo CPA (practising), the Partner and Head of ESG, Hong Kong at KPMG China and member of the Institute’s Sustainability Committee, on how corporates can eliminate greenwashing

Sustainability reporting assurance

• An overview of the Institute’s position for effective sustainability reporting assurance

How CPAs can drive change and lead the way on sustainability

• Herbert Yung FCPA, the Institute’s Director, Member Engagement and Sustainability Lead, on how accountants can champion a company’s sustainability journey

A new standard of sustainability

• Emmanuel Faber, new Chair of the International Sustainability Standards Board, on what new standards will mean for sustainability reporting

Second opinions

• How will the International Sustainability Standards Board’s two proposed standards meet the needs of investors?

What does ESG assurance in Hong Kong look like?

• A look at the prevalence of ESG assurance among Hong Kong-listed companies, according to a study conducted by the institute.

Meet the speaker

• Herbert Yung, FCPA, the Institute’s Director, Member Engagement and Sustainability Lead, on what to expect from the e-Series on environmental, social and governance reporting

Closing the loop

• How accountants can help companies transition to a circular economy

• Simon Ng, Chief Executive Officer of Business Environment Council on how companies can embrace the sustainability disclosure trend to build climate resilience

• ESG Assurance in Hong Kong 2023: An evolving landscape by HKICPA
• GRI establishes Sustainability Innovation Lab in coordination with the IFRS Foundation by GRI
• CASG Non-listed Company Questionnaire on Climate and Environmental Risk by Hong Kong Monetary Authority

• The Hong Kong Green and Sustainable Finance Talent Development and Strategy by The Hong Kong University of Science and Technology
• AFRC’s strategy in driving sustainability reporting and assurance roadmap in Hong Kong by AFRC

• A study in connectivity: Analysis of 2022 UK company annual reports by UK Endorsement Board
• Climate-related matters: Summary of connectivity research by UK Endorsement Board
• Responsible investment and sustainability outcomes in China: Current practice and policy recommendations by Principles for Responsible Investment
• Greenwashing and how to avoid it: An introductory guide for Asia’s finance industry by ClientEarth and AIGCC
• The Emperor’s New Climate Scenarios – Limitations and assumptions of commonly used climate-change scenarios in financial services by University of Exeter and the Institute and Faculty of Actuaries 
• SBTi monitoring report 2022 by SBTi
• Southeast Asia’s green economy 2023 Report by Bain & Company
• Hong Kong workforce hopes & fears survey 2023 by PwC
• Four key roles for the sustainability-focused CFO by PwC
• ESG reporting – TCFD to ISSB | How does my company get there? by KPMG
• The transition to a Chief Value Officer – An opportunity for finance and accounting professionals by IFAC
• Key question for adult committees overseeing sustainability-related disclosure by IFAC
• Enhancing Greenhouse Gas (GHG) Reporting – A roadmap for accounting and finance professionals & building blocks for accountants by IFAC
• Tesco PLC – Finance teams partnering to enable net zero commitments by IFAC
• Eight key takeaways for the accountancy profession facilitating sustainable development and net zero transitions by IFAC

• Implementation guidance for the International Sustainability Standards Board (ISSB) Standards and the European Sustainability Reporting Standards (ESRS) by World Business Council for Sustainable Development
• BDO releases ISRB 2023/03 ISSB issues IFRS S1 general requirements for disclosure of sustainability by BDO
• HKEX climate risk reporting proposals – challenges and opportunities by Deloitte
• The lowest-cost path to achieving net-zero emissions by Boston Consulting Group
• A deep dive into Sustainability Assurance Engagements by IFAC

• ESG integration in listed equity: A technical guide by Principles for Responsible Investment
• Greenwashing and how to avoid it:  An introductory guide for Asia’s finance industry by ClientEarth
• ESG survey report for asset owners (2022) by SynTao Green Finance
• ESG thema #12 - Responsible investing in Asia: Outlook 2023 by Amundi
• Corporate Sustainability Reporting Playbook – How businesses can keep up and stay ahead by Richard Howitt

• From doom to bloom – Should organizations aim to be nature positive? by A4S
• How management accountants can guide companies on climate by IFAC
• Shifting Perceptions: ESG, Credit Risk and Ratings – Part 4: Deepening the dialogue between investors, issuers and CRAs by Principles for Responsible Investment
• AR6 Synthesis Report: Climate Change 2023 by IPCC

• 2023 Global Climate Survey by Robeco
• How COSO’s new sustainability reporting guidance provides opportunities for the profession by IFAC
• Women on boards progress report 2022 by MSCI
• Are companies development credible climate transition plans by CDP
• The state of play in sustainability assurance (2019-2021 trends & analysis report) by IFAC

• Latest developments of green and sustainable finance (2nd half of 2022) by Hong Kong Green Finance Association
• Top 10 trends in responsible investment in China 2023 by China SIF and SynTao
• ESG and climate trends to watch for 2023 by MSCI ESG Research LLC
• The post-2020 Global Biodiversity Framework and what it means for business by The World Economic Forum
• Unlocking value from ESG strategies in post-transaction integration by Deloitte

• 2022 Analysis of ESG Practice Disclosure by HKEX
• Emissions gap report 2022 by UN Environment Programme
• Climate risk measurement: The existing landscape and developments in Hong Kong’s financial services industry by The Hong Kong Institute For Monetary And Financial Research
• Best Corporate Governance and ESG Awards 2022 - Judges’ Report by Hong Kong Institute of Certified Public Accountants

• Unleashing sustainable finance in Southeast Asia by The World Bank
• Guidance for integrating ESG information into equity analysis and research reports by CFA Institute
• Our journey: The accounting bodies’ road to net zero by Accounting for Sustainability
• Sustainability and Business – Environmental Issues brief: Accounting for nature by AICPA & CIMA
• Comparing European corporate governance models by Accountancy Europe
• Embracing sustainability: Actions for SMEs by Accounting for Sustainability
• Unlock value from ESG strategy in post merger integration (Chinese only) by Deloitte

• Ethics Considerations in Sustainability Reporting by IESBA
• 中國上市銀行綠色金融洞察與展望 (2022) by Deloitte
• A4s Essential Guide to Incentivizing Action along the Value Chain by Accounting for Sustainability
• Asset and wealth management revolution 2022: Exponential expectations for ESG by PwC
• Decarbonising Buildings in the Greater Bay Area: Policy Recommendations and the Role of Sustainable Finance by Hong Kong Green Finance Association
• 2022 Global Sustainable Investment Survey by FTSE Russell and the London Stock Exchange Group Business
• Closing the loop: Responsible investment and the circular economy by Principles for Responsible Investment

• A4S essential guide to incentivizing action along the value chain by Accounting for Sustainability
• What start-ups think about ESG and why it matters by World Economic Forum
• Sustainability-Linked Bond Progress Report by Sustainable Fitch