Core
Sustainability reporting and disclosure
The annual ESG report is the one sustainability document your board formally signs and your investors actually read. We prepare disclosures that satisfy HKEX Appendix C2, hold up against GRI and ISSB expectations, and read as though a human wrote them.
What the Hong Kong reporting cycle now demands
Appendix C2 to the HKEX Listing Rules — the ESG Reporting Code — sets mandatory disclosures on governance structure, reporting boundary and reporting principles, comply-or-explain disclosure across environmental and social aspects, and, since financial years beginning on or after 1 January 2025, the climate requirements in Part D. Your ESG report must be published at the same time as your annual report.
In practice that compresses a great deal of work into a narrow window. Emissions data has to be collected across every operating site, social metrics reconciled with HR records, material topics revisited, and the whole thing written twice — once in English and once in Chinese — before the results announcement date.
How we work on a report
We start from your last published report and your applicable rule set, and produce a gap analysis before writing anything. That tells you exactly which disclosures are missing, which are present but unsupported, and which will attract a question from a reviewer. Then we build the data collection, do the calculation work, and draft.
We do not generate reports from a template with an AI writing the narrative around your numbers. Every report is drafted by a consultant who has read your business, and reviewed by a second. This is the single most common reason companies move to us from a cheaper provider.
Frameworks we report against
- HKEX Appendix C2 — ESG Reporting Code, Parts B, C and D
- IFRS S1 and IFRS S2 / HKFRS S1 and S2 (voluntary adoption or gap preparation)
- GRI Standards — our consultants have been GRI Community members for years
- SGX Sustainability Reporting Guide, for groups with a Singapore listing
- UNPRI reporting, for asset managers and asset owners
- TCFD-structured disclosure, where an existing framework is being carried forward
What the engagement includes
- Gap analysis against your applicable requirements
- Data collection templates or portal setup across all sites
- Materiality review and stakeholder input where due
- Emissions and metrics calculation with a full working file
- Full report drafting in English and Traditional Chinese
- Content index, reporting principles statement and boundary disclosure
- Board and audit committee briefing materials
- Two rounds of revision, and responses to reviewer questions after filing
Who this is for
Main Board and GEM issuers preparing an annual ESG report; groups publishing a first report after listing; private companies producing a voluntary report for customers, banks or investors.
Request a quotationCommon questions
When should we start work on this year's report?
Between four and six months before your results announcement date for an established reporting process, and earlier for a first report or a year where the emissions boundary changes. The binding constraint is almost never the writing — it is getting complete, checkable data out of every site.
Can you take over a report another consultant prepared?
Yes, and it is a common starting point. We review the previous report against your current requirements first, so you can see what carries forward safely and what needs rebuilding before we quote.
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Read moreReady to scope this?
Tell us your listing status and reporting year end. We come back with a defined scope, a fee and a realistic timeline — not a brochure.