75-63 How to prepare an ESG Report: Appendix 2: Reporting Guidance on Environmental KPIs

Summary

This appendix contains practical guidance on how to collect, calculate and report the information called for under each of the KPIs in Part C “Subject Area A. Environmental” of the ESG Guide. This guidance is for general reference only. Depending on the issuer’s industry and geographical location(s) of its operations, it may refer to other resources. Furthermore, when compiling data for these KPIs, the issuer should consider its own circumstances to determine the depth and breadth of disclosure that is material and appropriate for its business.

Thumbnail image for This appendix contains practical guidance on how to collect, calculate and report the information called for under each of the KPIs in Part C “Subject Area A. Environmental” of the ESG Guide. This guidance is for general reference only. Depending on the issuer’s industry and geographical location(s) of its operations, it may refer to other resources. Furthermore, when compiling data for these KPIs, the issuer should consider its own circumstances to determine the depth and breadth of disclosure that is material and appropriate for its business.

Issuer

Hong Kong

Year

2022

Region

Asia

Issuer (type)

Hong Kong Stock Exchange (Stock Exchange)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary

Global Reporting Initiative (GRI)

Other

Main industries targeted

Mining, Quarrying, Oil & Gas Extraction
Manufacturing
Finance & Insurance
Transportation & Warehousing

Restrictiveness

Very Low

Sustainable Development Goals (SDGs)

SDG 6: Clean Water and Sanitation
SDG 7: Affordable and Clean Energy
SDG 9: Industry, Innovation, and Infrastructure
SDG 11: Sustainable Cities and Communities
SDG 12: Responsible Consumption and Production
SDG 13: Climate Action
SDG 14: Life Below Water