It has been found that since the 1992 Rio Earth Summit, the number of sustainability reporting requirements has increased more than 10 fold with now over 1000 reporting requirements introduced by various national bodies, allowing for greater transparency and easier access to quality non-financial information.  

Starting from January 2017, listed companies in Hong Kong were required to disclose their environmental, social and governance (ESG) performance and policy on a basis of comply or explain. Companies are required to disclose their ESG performance through measurable key performance indicators such as targets and achievements, or explain why they have failed to comply.

Although ESG reporting in now increasingly common, investors and stakeholders are seeking for more accurate and comparable data for decision-making, thus the emergence of ESG rating will also provide more valuable information for understanding companies’ ESG risks and opportunities.


ESG報告趨勢是什麼?

自1992年里約熱內盧高峰會以來,可持續發展報告要求的數量增加了10多倍,現時不同機構提出1000多項報告要求,提高高質量非財務信息透明度,公眾亦更易獲得相關資訊。

自2017年1月起,香港上市公司必須以「不遵守就解釋」的準則披露其環境,社會和治理(ESG)業績和政策。公司需要通過可衡量的關鍵績效指標(Key Performance Indicators,簡稱KPIs)披露其ESG績效,或解釋他們未能遵守的原因。

儘管ESG報告現在越來越普遍,但投資者和利益相關者仍在尋求更準確和可比較的決策數據,因此ESG評級的出現也為了解公司的ESG風險和機遇提供有價值的參考。