常用网址
环境、社会及管治(ESG)指引、准则及框架
以下是全球及本地机构在 ESG 报告方面常采用的指引、标准和框架的非详尽清单:
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ISSB Prototypes of Climate and General Disclosure Requirements
- Hong Kong Stock Exchange ESG Reporting Guide
- HKICPA Technical Bulletin: Environmental, Social and Governance (ESG) Assurance Reporting
- Task Force on Climate-related Financial Disclosures (TCFD)
- Global Reporting Initiative (GRI) Universal Standards
- Integrated Reporting (<IR>) Framework
- Integrated Thinking Principles
- Sustainability Accounting Standards Board (SASB) Standards
- Green Bond Principles (GBP)
- Climate Bonds Standard
- United Nations Principles for Responsible Investment
- United Nations Sustainable Development Goals
ESG认证
以下是由不同机构组织的ESG认证计划的非详尽清单:
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Certificate in Green and Sustainable Finance – Deloitte
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Trainings on Green and Sustainable Finance – Hong Kong Monetary Authority
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Certificate in Sustainable Finance – HKGFA / HKUST
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Certificate in ESG Investing – CFA Institute
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Certified ESG Analyst – European Federation of Financial Analysts Societies
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Sustainability and Climate Risk Certificate – Global Association of Risk Professionals
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Certificate in Green and Sustainable Finance – The Chartered Banker Institute
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GRI Professional Certification Program – Global Reporting Initiative