GRI RELATED UPDATES

GRI RELATED UPDATES2023-09-12T10:44:03+08:00
2001, 2026

What is Greenhouse effect

The natural process by which greenhouse gases trap heat in the atmosphere and warm the Earth's surface.

2001, 2026

What is Greenwashing

Misleading communication or conduct that makes an organisation, product or investment appear more environmentally or sustainably beneficial than it is.

2001, 2026

What is GRI 101: Biodiversity 2024

The GRI Topic Standard for reporting biodiversity impacts, including their drivers, locations, value-chain context and management.

2001, 2026

What is GRI 102: Climate Change 2025

The GRI Topic Standard for reporting an organisation's climate-change impacts, transition plans, targets, adaptation and just-transition considerations.

2001, 2026

What is GRI 103: Energy 2025

The GRI Topic Standard for reporting energy-related impacts, policies, consumption, intensity and reductions.

2001, 2026

What is Grievance mechanism

A formal channel through which workers, communities, consumers or other stakeholders can raise concerns and seek resolution.

2001, 2026

What is Habitat

The natural or modified place in which a species or ecological community lives and obtains the conditions needed to survive.

2001, 2026

What is Hazardous waste

Waste that poses substantial or potential threats to human health or the environment because of properties such as toxicity, flammability, corrosivity or reactivity.

2001, 2026

What is HKEX ESG Reporting Code

Appendix C2 of the Hong Kong Stock Exchange Listing Rules, setting mandatory and 'comply or explain' ESG disclosure requirements for listed issuers.

2001, 2026

What is HKFRS S1 and HKFRS S2

Hong Kong Sustainability Disclosure Standards fully aligned with IFRS S1 and IFRS S2, with a Hong Kong effective date.

2001, 2026

What is Employee engagement

The degree of employees' commitment, motivation, connection and willingness to contribute to organisational goals.

2001, 2026

What is Energy attribute certificate (EAC)

A tradable certificate representing the environmental attributes of a unit of electricity generation, such as a renewable energy certificate or guarantee of origin.

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