TNFD and LEAP: A First Nature-Risk Assessment for Business
Start with location, then assess dependencies, impacts, risks and opportunities through the TNFD LEAP approach before choosing metrics and responses.
Read articleESG Knowledge
ESG Insights
Source-led ESG guidance organised around enterprise governance, sustainable finance, GBA collaboration, social impact and public governance.
Starting ESG Governance: Four Core Areas and a Clear Accountability Model
A practical guide to board oversight, management accountability, risk integration and decision-useful ESG metrics for organisations beginning their governance journey.
Read article
Climate Transition Plans: Moving from Targets to Resource Allocation
Build a credible transition plan with baselines, actions, milestones, financing, dependencies, governance and transparent progress reporting.
Read article
IFRS S1 and S2: A Practical Guide for Hong Kong Businesses
Understand how IFRS S1 and IFRS S2 work together, what investor-focused materiality means and how Hong Kong organisations can prepare a controlled disclosure programme.
Read article
Hong Kong Sustainable Finance Taxonomy Phase 2A: A Business Guide
Understand the role, structure and limits of Hong Kong’s updated taxonomy, including green, transition and climate-adaptation activities.
Read article
Hong Kong Climate Disclosures After 2025: A Readiness Roadmap
Turn phased HKEX climate requirements into a controlled work programme covering governance, strategy, risks, emissions, scenarios and financial effects.
Read article
Putting the Social Pillar into Operations: Human Rights, Labour and Grievance
Map affected people, identify risks, create accessible grievance channels and track effective remedy across employees, contractors and supply chains.
Read article
Corporate Carbon Accounting: Understanding Scope 1, 2 and 3
A clear guide to organisational boundaries, direct emissions, purchased energy and value-chain emissions, with controls for a repeatable inventory.
Read article
A 90-Day ESG Roadmap for SMEs: From Baseline to First Disclosure
A proportionate twelve-week plan to establish ownership, material priorities, controlled baseline data, practical actions and an honest first disclosure.
Read article
Scope 3 Supplier Data: From Fragmented Surveys to Useful Evidence
Prioritise suppliers, define a minimum data set, grade evidence quality and replace broad estimates through a staged Scope 3 engagement programme.
Read article
ESG Materiality Assessment: Turning Stakeholder Evidence into Priorities
A structured materiality process that connects stakeholder evidence, business effects, impacts, management action and documented prioritisation decisions.
Read article
Reliable ESG Data: Building Traceable Internal Controls
Create definitions, source evidence, calculation controls, reviews and correction logs so ESG figures can be reproduced and used with confidence.
Read article
Board Oversight of ESG: A Practical Governance and Review Cycle
Help boards focus on material judgements, risk, resources, targets and corrective action instead of reviewing a large but decision-poor dashboard.
Read article
Avoiding Greenwashing: An Evidence Check Before Publishing Claims
Review environmental wording, scope, comparisons, imagery, labels and omitted information so public claims do not go beyond available evidence.
Read article
Supplier ESG Due Diligence: A Proportionate Process for SMEs
A risk-based cycle for identifying supplier impacts, setting expectations, improving performance, tracking outcomes and escalating serious issues.
Read article
Circular Procurement: Five Decisions Beyond Buying Recycled Products
Use need, utilisation, durability, repair, business models and end-of-life pathways to make procurement decisions that support a more circular economy.
Read article
Hong Kong Waste Blueprint 2035: An Operational Action List for Business
Turn Hong Kong’s resource-circulation direction into material-flow mapping, waste prevention, reuse, recycling controls and better procurement decisions.
Read article
Embodied Carbon in Buildings: A Whole-Life Approach to Material Choices
Compare building materials using consistent function, quantity, lifetime, system boundaries and evidence rather than a single product carbon number.
Read article
Reading an EPD: A Practical Method for Construction Procurement
Check product category rules, declared units, lifecycle modules, geography, data quality and validity before comparing environmental product declarations.
Read article
BEAM Plus and Corporate ESG: Connecting Building Performance to Disclosure
Use BEAM Plus assessment records as structured evidence while separating design intent, construction records, operating data and certification outcomes.
Read article