CEP Institute

ESG Reporting
Fundamentals

This is the first level on the path to a Professional Certificate in ESG Administration leading to Certified ESG Administrator (CESGA), “How to Comply with Latest ESG Reporting Requirements for Better Reporting”, which includes ESG implications, Green Finance in Hong Kong, concerns and advice from Hong Kong Exchanges and Clearing Limited (HKEX), and highlights of the latest ESG reporting rules.  

Level 1 introduces ESG’s background, its implications and provides an overall view of the ESG landscape, to equip learners with fundamental knowledge on ESG. Green Finance in Hong Kong illustrates different surveys, statistics and offers analysis regarding Hong Kong’s development on Green Finance as a financial market regulator. In the Concerns and Advice from HKEX part, you would learn about key insights of HKEX on ESG, while the following chapter on Highlights of the latest ESG Reporting Rules includes the latest developments, to supplement basic principles and boundaries in ESG reporting that administrators should be aware of and comply with.

If you are interested in the basics of ESG reporting, upon completion of this section, you would be able to gain a good understanding of the fundamentals in ESG reporting.

Reporting and Practices under the Environment Pillar

This is the second section of the four-stage accreditation course. The first level of the course offers a general overview of ESG reporting; the levels after go into detail of each E, S, and G pillar. Level 2 delves into the reporting requirements pertaining to a company’s environmental practices.

Environmental conservation has emerged as a prominent issue of concern for businesses, governments and citizens alike. Thus for corporates, it is an integral part of corporate social responsibility (“CSR”), as a material factor related to the sustainability of our world, the well-being of societies, and profitability. Therefore, accurate, effective and timely reporting of companies’ endeavors in environmental conservation has never been more important.
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• The four aspects that fall under the “Environmental” Subject Area: (i) Greenhouse Gases Emissions; (ii) Use of Resources; (iii) The Environmental and Natural Resources and (iv) Climate Change;
• The two levels of ESG disclosure obligations stipulated by HKEX: (i) Mandatory Disclosure Requirements and (ii) “Comply or Explain” Provisions for the 4 aspects of the “Environmental” subject area;
• The KPIs of the three Environmental Aspects and what their implications;
• How to turn KIPs into actions and deliverables and
• How to construct the KPIs in compliance with HKEX’s requirements

Upon completion of this level, you will be equipped with the skill to report companies’ performance in environmental conservation professionally, and have an understanding of setting up environmental KPIs to track performance in a structured manner over time.

Reporting and Practices under the Social Pillar

This is the third part of the four-part accreditation course. After the environmental session is covered, the social element of ESG would be introduced.

As the third part of the course, the guide titled “What are the Social KPIs that ​you should manage properly to comply ​with the New ESG Rules?​” would dive deep into different practices in employment & labor, operation as well as the community aspects. Not only would framework of “social” aspect for ESG in HKEX listing rules being introduced, but relevant policies inside listed companies would also be discussed.
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The guide serves to inform:
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• Different frameworks of ESG (focusing on Social (S) part)
• Eight “Social” Aspects for ESG of Hong Kong listing Rules with general disclosure, KPIs and related description
• Hong Kong Exchanges and Clearing Limited (HKEX)’s reporting principles of “Social” aspects with four basic principles
• How to fulfill HKEX’s the “Social” aspect’s requirements by constructing KPIs and its actions & deliverables
• Relevant case study to consolidate the knowledge learnt

Upon completion of level 3, you will master the reporting requirements and conventions pertinent to social aspects of ESG. You will be able to plan, lead, organize and evaluate effective social practices pursuant to Hong Kong Exchanges and Clearing Limited (HKEX) Listing Rules.

Reporting and Practices under the Governance Pillar

This is the last part of the four-part accreditation course. This section provides a specialist perspective on the governance aspect of ESG reporting.  

Good corporate governance is the key to corporate growth; it provides a structure through which companies achieve their objectives and monitor their performance. It also enables companies to incentivize the board, management and employees to pursue the said objectives, by means of maintaining good relationships. In light of its importance, there arises a need to properly report companies’ performance in corporate governance.  

In accordance with the Hong Kong Exchanges and Clearing Limited (HKEX) Listing Rules, the guide serves to inform the following:
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• The reporting of the six aspects of corporate governance that are subject to HKEX’s listing rules;  
• How to construct Corporate Governance Report in compliance with HKEX’s requirements;  
• The obligations of listed companies in the reporting of its corporate governance stipulated by HKEX;  
• How companies can drive corporate governance policy performance and
• How to implement and sustain the best practices in corporate governance

Upon completion of this section, you will master the reporting requirements and conventions pertinent to corporate governance, in addition to learning how to plan, lead, organize and evaluate effective corporate governance practices pursuant to Hong Kong Exchanges and Clearing Limited (HKEX) Listing Rules.