COURSE OUTLINE
(18 teaching hours plus 40 min. exam with practical workshops and role play):
1. International ESG trend and reporting frameworks - What is ESG? ESG drivers and audience; Importance of ESG disclosure; Various international reporting frameworks: GRI, TCFD, SASB etc; HKEx ESG Reporting Guide
2. Preparation for ESG reporting - Identifying material ESG aspects; Identifying reporting boundary; Engaging stakeholders; Conducting materiality assessment; Conducting ESG risk assessment
3. Compilation of ESG report per HKEX requirements - How to collect data for ESG report? How to accurately review ESG data? How to develop report framework to include more sustainability?
4. ESG consideration for financing environmental or sustainability projects - Definition of Green Finance & Sustainable Finance, Green financing and its trend; Enhancing credibility of green debt instrument; Setting up Green Finance Framework according to international standard; Accessing green finance-related information
5. ESG performance assessment - Assessment of ESG performance; Setting target for ESG improvement; Preparing for independent ESG report verification
6. Elementary GHG emissions accounting - Common carbon emissions source introduction; Calculation of general carbon emissions source; Carbon management and carbon reduction practice; Introduction of carbon audit
7. MC Exam (30 questions)
Objectives
This course is designed to provide a foundation knowledge of environmental, social and governance (ESG) and green and sustainable finance (GSF). To strengthen the concept, the course dives deeply in ESG reporting via introducing the common local and international reporting requirements. Also, the course aims to link ESG with GSF that is instrumental for the organizations to do green or sustainable financing without green washing.
EXPECTED LEARNING OUTCOME
Define ESG and differentiate ESG and sustainability
Understand ESG trends as well as the associated drivers, and ESG reporting and green and sustainable finance are the hot trends
Help the organization to prepare ESG report in accordance with HKEX ESG Reporting Guide after conducting stakeholder engagement and materiality assessment
Conducting green project selection in alignment with applicable national or international green taxonomy
