ESG Investing Glossary

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

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

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

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

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

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

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

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

A classification framework developed by the Hong Kong Monetary Authority to identify green and transition economic activities.

A cap-and-trade programme that sets an overall emissions limit and allows covered entities to trade allowances.