Hong Kong, Singapore, Shanghai
The importance of an ESG (Environmental, Social, and Governance) glossary lies in its ability to provide clarity, consistency, and transparency in the use of ESG terminology within the business and investment communities.
Universal rights and freedoms inherent to all people, including rights relating to life, dignity, equality, work, health, privacy and participation.
The knowledge, skills, capabilities, health, experience and motivation of people that contribute to organisational performance.
A classification framework developed by the Hong Kong Monetary Authority to identify green and transition economic activities.
Hong Kong Sustainability Disclosure Standards fully aligned with IFRS S1 and IFRS S2, with a Hong Kong effective date.
Appendix C2 of the Hong Kong Stock Exchange Listing Rules, setting mandatory and 'comply or explain' ESG disclosure requirements for listed issuers.
Waste that poses substantial or potential threats to human health or the environment because of properties such as toxicity, flammability, corrosivity or reactivity.
The natural or modified place in which a species or ecological community lives and obtains the conditions needed to survive.
A formal channel through which workers, communities, consumers or other stakeholders can raise concerns and seek resolution.
The GRI Topic Standard for reporting energy-related impacts, policies, consumption, intensity and reductions.
The GRI Topic Standard for reporting an organisation's climate-change impacts, transition plans, targets, adaptation and just-transition considerations.