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Thought Leadership Articles and Reports

Recent Publications
Sustainability Reporting & Assurance Embracing sustainability as a mid-cap ISSB standards: How SMEs can get ready for the upcoming requirements ISSB exposure drafts and Link Asset Management Limited: case study for streamlining ESG KPIs Sustainability reporting – the guide to preparation by ACCA Sustainability Reporting: ISSB Standards Disclosure Checklist by KPMG ESG reporting – TCFD to ISSB \| How does my company get there? by KPMG Enhancing Greenhouse Gas (GHG) Reporting – A roadmap for accounting and finance professionals & building blocks for accountants 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 A deep dive into Sustainability Assurance Engagements by IFAC How COSO’s new sustainability reporting guidance provides opportunities for the profession by IFAC HKICPA’s sustainability journey: What we learned from our first phase of carbon reduction by HKICPA Sustainability reporting: working with estimates by ACCA Accountants and Sustainability What role should accountants play in assessing and disclosing nature-related financial risks? Is embracing sustainability and green finance an option or prerequisite for CPAs? Disclosing information about anticipated financial effects of sustainability-related risks and opportunities by IFRS Why nature matters to accountants: A guide to building resilience and value through nature-positive action by Global Accounting Alliance (GAA) The CFO's Guide to Sustainability Data by Deloitte Four key roles for the sustainability-focused CFO by PwC The transition to a Chief Value Officer – An opportunity for finance and accounting professionals by IFAC Eight key takeaways for the accountancy profession facilitating sustainable development and net zero transitions by IFAC How management accountants can guide companies on climate by IFAC Sustainability Strategy & Governance Board oversight of sustainability and ESG Addressing Nature Risks in Your Investment Decisions: Four Peer-Tested Practical Actions by A4S Aligning Transition Planning And Financial Planning by A4S ESG governance: six ways for boards to lead the sustainability transition (Practical insights from experts) by Accountancy Europe, Chapter Zero Brussels, ECIIA and ecoDa Climate-Related Matters: Summary of Connectivity Research by UK Endorsement Board Are companies development credible climate transition plans by CDP Unlocking value from ESG strategies in post-transaction integration by Deloitte ESG integration in business valuation: an overview by Grant Thornton Sustainability Trends and Development Transitioning Hong Kong into an ESG and green finance hub Navigating the evolving carbon market landscape Facilitating sustainable development and net zero transitions Becoming better: Navigating Hong Kong’s B Corp movement The Hong Kong Green and Sustainable Finance Talent Development and Strategy From doom to bloom – Should organizations aim to be nature positive? by A4S The lowest-cost path to achieving net-zero emissions by Boston Consulting Group Industry and specialized topics Why green supply chain Greenwash prevention – Why it matters and how to address it Greenwashing and how to avoid it: An introductory guide for Asia’s finance industry by ClientEarth and AIGCC Responsible investment and sustainability outcomes in China: Current practice and policy recommendations by Principles for Responsible Investment 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 ESG integration in listed equity: A technical guide by PRI

Earlier Publications (on or before 2022)
Sustainability Reporting What does ESG assurance in Hong Kong look like? The impact of climate risk on corporate reporting A new standard of sustainability Ethics Considerations in Sustainability Reporting by IESBA The impact of climate related risks on statutory financial statements and auditors’ reports by Chartered Accountants Australia and New Zealand Accountants and Sustainability How to empower CFOs to drive climate action A guide to navigating the evolving climate landscape for CFOs How CPAs can drive change and lead the way on sustainability Practical toolkits for SMEs and SMPs by ACCA Global Why sustainability matters to finance leaders in growing companies from Forbes Global priorities for professional accountants in business and the public sector by IFAC The role of accountants in mainstreaming sustainability in business by IFAC Sustainability Strategy & Governance Walking the ESG talk: the time is now The centrality of ethics to sustainability The journey to net-zero Cultivating harmony Getting Started with ESG: What Every Company Needs to Know by Sustainalytics Sustainable ESG for Hong Kong’s Post-Covid SMEs by HKTDC Embracing sustainability: Actions for SMEs by Accounting for Sustainability What start-ups think about ESG and why it matters by World Economic Forum Unlock value from ESG strategy in post merger integration (Chinese only) by Deloitte Better ESG data drives more impactful decision-making by companies by Financial Reporting Council Understanding Materiality: Lessons From Industries With High ESG Risk by Sustainalytics Sustainability Trends and Development Closing the loop Sustainability and Business – Environmental Issues brief: Accounting for nature by AICPA & CIMA Asia’s net-zero transition: Opportunity and risk amid climate action by McKinsey ESG White Paper: Asia’s Workforce Awakens to ESG by Mojodomo Unlocking the potential of investor stewardship in China: Towards a more sustainable economy by PRI Association Carbon Market Opportunities for Hong Kong- Preliminary Feasibility Assessment by Carbon Market Workstream of the Green and Sustainable Finance Cross-Agency Steering Group Industry and specialized topics 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 Unleashing sustainable finance in Southeast Asia by The World Bank Guidance for integrating ESG information into equity analysis and research reports by CFA Institute A4s Essential Guide to Incentivizing Action along the Value Chain by Accounting for Sustainability Decarbonising Buildings in the Greater Bay Area: Policy Recommendations and the Role of Sustainable Finance by Hong Kong Green Finance Association Closing the loop: Responsible investment and the circular economy by Principles for Responsible Investment