Although Scope 3’s disclosure is an important progress in the field of ESG carbon emissions, from the current conditions, enterprises still need some time to learn and adapt to the latest disclosure requirements
The Global Warming Potential (GWP) was created to solve this problem. In simple terms, GWP can be regarded as a measure of the effect of these gases on carbon dioxide (set as unit 1) in the process of global warming, that is, different gases have different GWP values. The larger the GWP
The phenomenon of greenwashing in the current market is more complex and difficult to identify than 36 years ago. Greenwashing can be understood as “declaring green actions to the outside world when do not meet the green standards”, or “exaggerating green actions”
The European Central Bank recently released a report describing the regulatory priorities from 2023 to 2025. ECB believes that changes in global macro financial conditions have imposed greater uncertainty on the European economy, especially
The statistical means of sustainable investment in this report are different from those in the past. If the financial products only contain words related to “ESG” or “sustainable investment”, but do not clearly indicate that the corresponding sustainable content
The European Insurance and Occupational Pensions Authority (EIOPA) released the climate stress test report of insurance and pension institutions for the first time. This report assumes that the implementation of climate policy is later than expected, which leads to
The European Banking Authority (EBA) has released a roadmap for sustainable finance in the next three years to explain EBA’s follow-up measures and planned tasks in ESG. This roadmap is the second version released by EBA
The Financial Conduct Authority of the United Kingdom announced the establishment of the ESG Advisory Committee, whose work includes the formulation of guidelines for ESG data and rating agencies, guidance and supervision of ESG disclosure
Impact investing refers to not only focusing on the return of capital, but also actively incorporating measurable social, environmental and other impacts into the investment process. Impact investing involves social, environmental and other
In order to curb ESG greenwashing, more than 80% of investments related to ESG can be named as ESG funds, and more than 50% of minimum ESG investments related to sustainability can be named as sustainable funds
The Stock Exchange of Hong Kong Limited (the Exchange), a wholly-owned subsidiary of Hong Kong Exchanges and Clearing Limited (HKEX), released the annual esg review results of ESG of listed companies in 2022
Deloitte released the 2022 Corporate Sustainable Development Action Report, which investigates 300 senior executives in accounting, finance, law and sustainable development to understand their views on ESG. The main points of this report on
