In December 2022, the Green and Sustainable Finance Cross-Agency Steering Group (Steering Group) entered into a collaboration arrangement with CDP 1 to jointly enhance climate data availability and sustainability reporting in Hong Kong. As part of the collaboration, the Steering Group and CDP developed a Climate and Environmental Risk Questionnaire for Non-listed companies/small and medium-sized enterprises (Non-listed Company Questionnaire), which is a cross-sector reporting template designed for first-time reporting corporates in Hong Kong. The easy-to-use template is intended to facilitate financial institutions’ collection and assessment of company-level data for risk assessment and relevant business decisions.
Non-listed companies or SMEs may log in the Sustainability Disclosure e-Portal to submit the questionnaire responses.
To facilitate the use of the Non-listed Company Questionnaire, the Steering Group and CDP have developed comprehensive guidance and learning materials, conducted hybrid training workshops, and centralised the relevant resources that help users to fill in the questionnaire. Further details and e-materials are as below.
* The Steering Group will continue to review and update the questions periodically with CDP's assistance, in line with global standards.
Non-listed Company Questionnaire Templates
The template comes in three versions with different level of granularity, to cater for variation in the reporting corporates’ size and sophistication.
- Questionnaire for Micro Enterprises (1-9 employees)
- Questionnaire for Small Enterprises (10-50 employees)
- Questionnaire for Medium Enterprises (50-500 employees)
Reporting Guidance and Training Materials
- Questionnaire Guidance
This Guidance was developed to assist companies in preparing their response to the Non-listed Company Questionnaire, and provide clarity around questions, terminology and requirements as appropriate. - General Teach-in on Climate Risks and Terminology
This presentation deck provides an overview of the climate-related issues, and explains the key technical terms and concepts of the climate-related and environmental risk management, which are crucial for the sustainability reporting. - Non-listed Company Questionnaire - Module Overview and Examples
This presentation deck provides high-level guidance on how companies can make use of the Non-listed Company Questionnaire to measure and report their climate performance. - Deep Dive on Non-listed Company Questionnaire (CDP Questions) (Apr 2023, Sep 2023)
These presentation decks provide detailed guidance on how companies should prepare their response to the standard CDP questions in the Non-listed Company Questionnaire. Sample answers are also provided to facilitate better understanding. - Deep Dive on Non-listed Company Questionnaire (non-CDP Questions)
This presentation deck provides detailed guidance on how companies should prepare their response to the tailored questions developed by the Steering Group in the Non-listed Company Questionnaire. Examples are also provided to facilitate better understanding. - Practical Considerations for SMEs on Sustainability Reporting
Extended teach in on SME responses to the Questionnaire
These presentation decks explain the practical considerations for SMEs on sustainable reporting and provide guidance on how companies should prepare their response to the questions in the Non-listed Company Questionnaire. Examples are also provided to facilitate better understanding. - Practical Guide for SMEs on Carbon Accounting (Scope 1 & 2)(Exercise Paper, Answer Paper)
This presentation deck provides an overview of the carbon footprint assessment. Calculation exercises are also provided to facilitate better understanding. - Navigating Financed Emissions on the Road to Net Zero Transition
Measuring what matters: A deep dive into calculating financed emissions
These presentation decks provide an understanding of the key concepts, recommendations, and guidance for measuring emissions associated with Scope 3 Category 15 Investments. - Developing and Disclosing a Credible Transition Plan
Net Zero Transition Plans
These presentation decks discuss the factors that contribute to businesses' credibility and provide an overview of the current transition plan landscape. Best practices in the field are also shared.
Seminar/workshop videos
Webinar on Climate Transition Plans
Workshop on Measuring Portfolio GHG Emissions
Focus Group Training - English Session
Focus Group Training - Cantonese Session 2
Focus Group Training - Cantonese Session 1
Workshop 2 - Deep Dive on Non-listed Company Questionnaire
Workshop 1 - Basic Teach-in on Climate Risks
Joint Seminar on Sustainability Reporting
Other Useful Learning Resources
Climate-related scenario analysis and transition plan
According to the Science-based Targets initiative, aligning with a 1.5°C world currently means reducing Scope 1, 2 and 3 emissions to zero or close to zero and neutralising any residual emissions by 2050 at the latest. Scenario analysis and climate transition plans can be regarded as the tools that companies use to put them on track toward a 1.5°C world. The CDP has advised the following learning resources for reporting the use of these tools.
| Useful links | Description |
|---|---|
| CDP Technical Note on Scenario Analysis | This technical note provides an overview of climate-related scenario analysis, key considerations for conducting scenario analysis. |
| CDP Technical Note on Relevance of Scope 3 Categories by Sector | This technical note signposts the categories of Scope 3 emissions that companies should be measuring and taking action to mitigate. |
| CDP Technical Note on Scope 2 Emissions | This technical note provides guidance on how companies should report their Scope 2 emissions to CDP in the current disclosure cycle. |
| CDP Technical Note: Reporting on Climate Transition Plans CDP Webinar: Reporting on your Climate Transition Plan |
The technical note and webinar provide guidance on how companies disclosing through CDP can demonstrate that they have a credible climate transition plan in place. |
CDP is a global non-profit organisation that runs the world’s environmental disclosure system for companies, cities, states and regions. Nearly 20,000 organisations around the world disclosed data through CDP in 2022, including more than 18,700 companies worth half of global market capitalisation, and over 1,100 cities, states and regions.
