Track Records and Insights

The huge slap of this COVID-19 epidemic on most enterprises made it hard for us to imagine how the aftermath and indirect impacts of the disaster will change the socio-economic structure and business development models. In the post-pandemic era, how to cumulate the experience from setbacks and use the brand new financial values and management system called‘ESG’to empower corporate sustainability development will be a new trend of global development.

Business and climate change have mutual impacts on each other. Business influences climate change with climate-related reporting today laying more emphasis on different business models’ carbon footprint while climate change does sway business models to some extent with the reporting promoted by Task Force on Climate-related financial disclosures (TCFD) focusing on financial implications of climate change on business models.

With the increasing attention on the “informed market”, ESG information becomes more and more important to investors, who see an organised package of non-financial performance of companies as a powerful auxiliary tool-kit for analysis in making investment decisions. Providing sufficient ESG information not only informs investors in decision-making, but also allows them to gain confidence about the business development of a company in the long-term prospect.

Content development is the stage of transformation where all the materials and data being collected turn into the actual report that is being presented. It is, however, more than just a “writing-up”, but an on-going process of narrative development [...]

Data collection is a very time-consuming activity and requires collaborative efforts. It should be a customised and unique process for the organisation and therefore remains a fairly flexible element in the sustainability reporting process. Therefore, there is no strict [...]

According to the GRI standards, the sustainability report shall cover topics that: Reflect the reporting organisation’s significant economic, environmental, and social impacts; or Substantively influence the assessments and decisions of stakeholders. Materiality assessment helps the reporting entity to identify [...]

Stakeholder engagement, as a method to obtain stakeholder’s opinions and focus areas, is an essential part of preparing the sustainability report under the GRI framework, which could assist companies to establish the sustainability strategies that suit own development models [...]

GRI standards provide companies with a flexible and future-proof reporting structure, that is, the forward-looking and rigorous approach advocated by GRI ensures its process and topics can always remain up-to-date and relevant.

结合‘In Focus: Addressing Investor Needs in Business Reporting on the SDGs’, ‘Integrating the SDGs into Corporate Reporting: A Practical Guide (2018)’, ESG reporting review 2018: The journey continues (KPMG)，以及近年来香港上市公司ESG报告的发展，本篇文章主要谈谈如何帮助企业在建立ESG管理体系的同时，将联合国可持续发展目标的概念带入企业决策，从而构建一个更全面的报告体系和投资者信息获取媒介。

Major suppliers to McDonalds and KFC, including Chinese firm Fujian Sunner and Indian firm Venky’s, are among those graded “high risk”, both in the management of sustainability and in antibiotics stewardship in particular. 

The report released by the World Business Council for Sustainable Development (WBCSD) and the Climate Disclosure Standards Board (CDSB), underscores that while sustainability reporting is moving in the right direction, the pace of change needs to accelerate to ensure a prosperous and sustainable future.