susie December 1, 2022 0 Comments

According to the Independent Non-Executive Directors Effectiveness Survey 2022, role of Independent Non-Executive Director (INEDs) in Hong Kong is witnessing a steady evolution and it is climbing up into the corporate governance framework. In particular, as Environmental,

susie October 25, 2022 0 Comments

The Task Force on Climate-related Financial Disclosures (TCFD), established by the Financial Stability Board (FSB), published its 2022 Status Report on October 13th. This year marks five years since the Task Force published its final recommendations in

susie October 21, 2022 0 Comments

Following the global trend, Korea too started viewing ESG as an important factor of business from early 2010s onwards and revised regulations on posting and disclosing environment related information. According to a recent survey, finance was the

susie September 28, 2022 0 Comments

The third edition of the AA1000 Assurance Standard (“AA1000AS v3”) stipulates the sustainability-related information required for all types of organisations and incorporates the AA1000 Assurance Principles, or AA1000 AP (2018) (Figure 1). It not only requires data

c2twsun August 10, 2020 0 Comments

The Hong Kong Exchanges and Clearing Limited (HKEX) updated Guidance Letter GL86-16 for new IPO applicants in July, adding requirements on ESG disclosures. In particular, the Guidance Letter states that “it is important for applicants to put

c2twsun November 10, 2018 0 Comments

Reaching three years since the Hong Kong Stock Exchanges announced the “Comply or Explain” provisions in December 2015, Alaya Consulting is presenting its third Survey of ESG Reports in Hong Kong, focusing on ESG reports of the

c2twsun July 27, 2018 0 Comments

If you're involved with the ESG disclosure process of a large company, and if your company still insists on using Excel spreadsheets for data management, then chances are you too understand how frustrating ESG data management can

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