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ESG Information Centre
The Institute has joined 13 other accounting bodies, all members of A4S ABN, in publicly committing to achieve net zero greenhouse gas (GHG) emissions within their own organizations, as well as provide an enabling environment for their membership to do the same. As part of our commitment, we have established this information centre to provides convenient access to the latest development, thought leadership as well as learning resources on ESG that are relevant to the accounting profession, in order to facilitate our members to stay ahead of the market.
Check out the latest news and developments regarding ESG. Please click here for ISSB-related information.
Professional standards, technical publications and reference materials relevant to sustainability reporting, assurance and ethics can be found on this webpage.

Read some selected ESG articles and thought leadership issued by the Institute and other local and global organizations that provide insights across various aspects and issues in relation to ESG.
Articles from A Plus
2023 issues |
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Q4 |
Becoming better: Navigating Hong Kong’s B Corp movement
Transitioning Hong Kong into an ESG and green finance hub
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Q3 |
Facilitating sustainable development and net zero transitions
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Q2 |
ISSB exposure drafts and Link Asset Management Limited: case study for streamlining ESG KPIs
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Q1 | Greenwash prevention – Why it matters and how to address it
Board oversight of sustainability and ESG
Is embracing sustainability and green finance an option or prerequisite for CPAs?
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2022 issues |
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October |
A guide to navigating the evolving climate landscape for CFOs
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September |
The centrality of ethics to sustainability
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August |
Walking the ESG talk: the time is now
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July |
Sustainability reporting assurance
How CPAs can drive change and lead the way on sustainability
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May |
A new standard of sustainability
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April |
What does ESG assurance in Hong Kong look like?
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March |
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February |
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January |
Post-COP26 sustainability disclosure trend
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Other articles and reports

Our Sustainability Committee and Education and Training Department continue to identify areas of training in ESG, and have launched various programme across the spectrum of ESG to equip members with both essential knowledge and advanced insights on the subject. Explore the training through the dedicated webpage:
ESG guidance, standards and frameworks
The following is a non-exhaustive list of guidance, standards and frameworks that are commonly adopted by global and local organizations in relation to ESG reporting.
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ISSB Prototypes of Climate and General Disclosure Requirements
- Hong Kong Stock Exchange ESG Reporting Guide
- HKICPA Technical Bulletin: Environmental, Social and Governance (ESG) Assurance Reporting
- Task Force on Climate-related Financial Disclosures (TCFD)
- Global Reporting Initiative (GRI) Universal Standards
- Integrated Reporting (<IR>) Framework
- Integrated Thinking Principles
- Sustainability Accounting Standards Board (SASB) Standards
- Green Bond Principles (GBP)
- Climate Bonds Standard
- United Nations Principles for Responsible Investment
- United Nations Sustainable Development Goals
ESG certifications
The following is a non-exhaustive list of ESG certification programmes organized by various organizations:
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Trainings on Green and Sustainable Finance – Hong Kong Monetary Authority
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Certificate in Sustainable Finance – HKGFA / HKUST
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Certificate in ESG Investing – CFA Institute
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Certified ESG Analyst – European Federation of Financial Analysts Societies
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Sustainability and Climate Risk Certificate – Global Association of Risk Professionals
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Certificate in Green and Sustainable Finance – The Chartered Banker Institute
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GRI Professional Certification Program – Global Reporting Initiative
Best Corporate Governance and ESG Awards
The Awards recognize that investors and other stakeholders are more and more interested in how listed companies and major public sector organizations are addressing issues such as climate change and other environment and social concerns that may affect their businesses and services.
The Best Corporate Governance Awards 2021 – Judges’ Report contains commentaries from the judges and reviewers on the CG and SSR performance of the winning companies and organizations, information on international and local developments in these areas, as well as background information on the Awards.