INTERNATIONAL GUIDELINES / REFERENCES ON ESG REPORTING
Climate Change Information Request and Water Information Request, published by CDP (www.cdp.net)
GRI Sustainability Reporting Standards, published by Global Reporting Initiative (www.globalreporting.org)
ISO 26000:2010 Guidance on Social Responsibility, published by International Organization for Standardization (www.iso.org)
Guidelines for Multinational Enterprises, published by Organisation for Economic Co-operation and Development (www.oecd.org)
CALCULATION METHODS FOR ENVIRONMENTAL KPIS
Air Emissions
The Clean Air Charter – A Business Handbook, published by The Hong Kong General Chamber of Commerce and the Hong Kong Business Coalition on the Environment
http://www.cleanair.hk/eng/guidebook/guidebook_eng_r.pdf
Greenhouse Gas Emissions
Carbon Accounting Tools published by the Environmental Protection Department of the Hong Kong SAR
https://www.carbon-footprint.hk/node/52
Carbon Audit Toolkit for Small and Medium Enterprises in Hong Kong, published by The University of Hong Kong and City University of Hong Kong
http://www6.cityu.edu.hk/aerc/sme/images/sme_eng.pdf
EMFAC-HK Vehicle Emission Calculation Tool by Environmental Protection Department (“EPD”)
http://www.epd.gov.hk/epd/english/environmentinhk/air/guide_ref/emfac-hk.html
2014 Emission Factors for purchased electricity within Mainland China, published by Climate Change Info-Net
http://www.ccchina.gov.cn/archiver/cdmcn/UpFile/Files/Default/20150204155537627092.pdf (Simplified Chinese version only)
Greenhouse Gas Protocol – Calculation Tools
http://www.ghgprotocol.org/calculation-tools/all-tools
Guidelines to Account for and Report on Greenhouse Gas Emissions and Removals for Buildings (Commercial, Residential or Institutional Purposes) in Hong Kong, published by EPD and Electrical and Mechanical Services Department
http://www.epd.gov.hk/epd/english/climate_change/files/Guidelines_English_2010.pdf
MOBILE6.1 Particulate Emission Factor Model Technical Description – Final Report, published by the United States Environmental Protection Agency
http://www3.epa.gov/otag/models/mobile6/r03001.pdf
Water Consumption and Intensity
Guidance for Companies Reporting on Water on behalf of Investors & Supply Chain Members 2015, published by CDP
https://www.cdp.net/Documents/Guidance/2015/Water-reporting-guidance-2015.pdf
ESG RESOURCE PROVIDERS / ESG INITIATIVES
Hong Kong Government and Related Programmes
EPD Carbon Footprint Repository
http://www.carbon-footprint.hk/
NGOs and International ESG Initiatives
Linking the GRI Standards and HKEX ESG Reporting Guide
https://www.globalreporting.org/standards/resource-download-center/linking-the-gri-standards-and-hkex-esg-reporting-guide/
Business Environment Council
www.bec.org.hk