There are four subject areas set out in ESG Reporting Guide introduced by HKEx : Workplace Quality, Environmental Protection, Operating Practices and Community Involvement. HKEx emphasizes that issuers could give prominence to ESG issues that are relevant to its business.


Below is a brief summary of the four subject areas in the ESG Reporting Guide:


Workplace quality

Aspect A1 Working conditions

Aspect A2 Health and safety

Aspect A3 Development and training

Aspect A4 Labor standards


Environmental protection

Aspect B1 Emissions

Aspect B2 Use of resources

Aspect B3 The environment and natural resources


Operating practices

Aspect C1 Supply chain management

Aspect C2 Product responsibility

Aspect C3 Anti-corruption


Community involvement

Aspect D1 Community investment



Preparation Stage

1. Establish an internal working party

2. Access performance using the HKEx draft ESG Reporting Guide – A toolkit

3. Work through the KPIs of the HKEx draft ESG Reporting Guide


Data Collection Stage

1. Determine the scope of the report

2. Develop a comprehensive list of the stakeholders

3. Use the “Stakeholder” Priorization Matrix” tab in the HKEx draft ESG Reporting Guide toolkit to get a list of key stakeholders

4. Reduce the list of Stakeholders to a workable size

5. Develop a list of KPIs to report on from the HKEx draft ESG Reporting Guide

6. Use the “Materiality Matrix” from the toolkit of HKEx to merge the material issues from the company (internally) and from stakeholders (externally) and report on the KPIs in the top right-hand quadrant

7. Collect data for the KPIs determined


Reporting Writing Stage

1. Writing the report text:

  - Keep it simple and concise, unnecessary to explain every detail

  - Include pictures for illumination

  - highlight best practice with case studies