思维领导文章及报告

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
• 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
• Corporate Sustainability Reporting Playbook – How businesses can keep up and stay ahead by Richard Howitt

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?
• Why nature matters to accountants: A guide to building resilience and value through nature-positive action by Global Accounting Alliance (GAA)
• 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
• 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

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
• The lowest-cost path to achieving net-zero emissions by Boston Consulting Group
• From doom to bloom – Should organizations aim to be nature positive? by A4S

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