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How to prepare an ESG Report: Appendix 2: Reporting Guidance on Environmental KPIs



This appendix contains practical guidance on how to collect, calculate and report the information called for under each of the KPIs in Part C “Subject Area A. Environmental” of the ESG Guide. This guidance is for general reference only. Depending on the issuer’s industry and geographical location(s) of its operations, it may refer to other resources. Furthermore, when compiling data for these KPIs, the issuer should consider its own circumstances to determine the depth and breadth of disclosure that is material and appropriate for its business.


Hong Kong





Issuer (type)

Hong Kong Stock Exchange (Stock Exchange)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Low 0.34%
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    • E focus: climate change, climate risk, conservation, emissions, energy, energy use, environment, environmental management, fresh water, ghg emissions, greenhouse gas, hazardous waste, land use, pollution, recycling, renewable energy, soil, waste, water, water risk, water use, biodiversity
    • G focus: audit
    • SDG 6: Clean Water and Sanitation, SDG 7: Affordable and Clean Energy, SDG 13: Climate Action
    • GRI 303, GRI 305, GRI 302
    • Accommodation, Administrative services, Agriculture, Construction, Education, Finance, Information, Management, Manufacturing, Mining, Retail trade, Transportation