CHKLC Survey : ISSB Disclosures Readiness Survey
香港上市公司商會 - ISSB 準則準備程度調查

The SFC and the Stock Exchange are studying to require Hong Kong listed companies to report under the proposed International Sustainability Standards Board (“ISSB”) climate disclosure standards (“ISSB standard”) and to consider a framework aligned with the ISSB standard for Hong Kong.

The ISSB was created under the International Financial Reporting Standards Foundation, which sets global accounting standards, in November 2021 during the global climate talks in Glasgow. It consolidates standards launched by different organisations over the years to enhance the comparability of disclosures.

The Chamber understands the challenges in complying with ISSB standard, and this survey aims to find out more about the readiness of members so that we can discuss with the regulators and strive for a framework and timetable that are most suitable to listed companies and our market.

Your participation in this survey will enable us to help you manage ESG and climate-related disclosures.

證監會及聯交所正研究要求香港上市公司根據建議的國際可持續準則理事會 (「ISSB」) 氣候披露準則 (「ISSB準則」) 進行報告，並考慮在本港實施一套與香港ISSB 準則一致的框架。

ISSB 於2021年11月在格拉斯哥全球氣候會談期間，由制訂全球會計準則的國際財務報告準則基金會成立。ISSB 整合了不同組織多年來推出的準則，以提高披露的可比性。

商會了解遵守ISSB準則的挑戰，本次調查旨在深入了解會員的準備情況，以便我們與監管機構商討並爭取設立最適合上市公司及本地市場的框架和時間表。

敬希踴躍參與本次調查，我們可據此幫助您管理ESG及氣候關披露工作。

Question Title

* 1. The SFC and HKEX are planning to promulgate the new ISSB Standard in Hong Kong. Are you familiar with the key emphasis of ISSB standard? Please choose one number (1 being not familiar; 5 very familiar)
證監會及聯交所正計劃於本港市場實施新的ISSB準則。您是否熟悉ISSB準則的重點？請選擇一個數字（1為不熟悉；5為非常熟悉）

	1	2	3	4	5
Understandings of the key emphasis of ISSB standard? 熟悉 ISSB 準則的重點?	Understandings of the key emphasis of ISSB standard? 熟悉 ISSB 準則的重點? 1	Understandings of the key emphasis of ISSB standard? 熟悉 ISSB 準則的重點? 2	Understandings of the key emphasis of ISSB standard? 熟悉 ISSB 準則的重點? 3	Understandings of the key emphasis of ISSB standard? 熟悉 ISSB 準則的重點? 4	Understandings of the key emphasis of ISSB standard? 熟悉 ISSB 準則的重點? 5

Question Title

* 2. Are you familiar with the following existing standards which form the core pillars of ISSB standard? Please tick box if familiar (can tick multiple)
您是否熟悉以下组成ISSB準則核心的現有標準？若熟悉，請勾選 (可選多項)

	Familiar 熟悉	Not Familiar 不熟悉
Global Reporting ("GRI") 全球報告 (「GRI」)	Global Reporting ("GRI") 全球報告 (「GRI」) Familiar 熟悉	Global Reporting ("GRI") 全球報告 (「GRI」) Not Familiar 不熟悉
Taskforce for Climate Related Financial Disclosure ("TCFD") 氣候相關財務披露工作組 (「TCFD」)	Taskforce for Climate Related Financial Disclosure ("TCFD") 氣候相關財務披露工作組 (「TCFD」) Familiar 熟悉	Taskforce for Climate Related Financial Disclosure ("TCFD") 氣候相關財務披露工作組 (「TCFD」) Not Familiar 不熟悉
Value Reporting Foundation ("VRF") 價值報告基金會 (「VRF」)	Value Reporting Foundation ("VRF") 價值報告基金會 (「VRF」) Familiar 熟悉	Value Reporting Foundation ("VRF") 價值報告基金會 (「VRF」) Not Familiar 不熟悉
Climate Disclosure Standards Board ("CDSB") 氣候披露標準委員會 (「CDSB」)	Climate Disclosure Standards Board ("CDSB") 氣候披露標準委員會 (「CDSB」) Familiar 熟悉	Climate Disclosure Standards Board ("CDSB") 氣候披露標準委員會 (「CDSB」) Not Familiar 不熟悉
Carbon Disclosure Project ("CDP") 碳披露項目 (「CDP」)	Carbon Disclosure Project ("CDP") 碳披露項目 (「CDP」) Familiar 熟悉	Carbon Disclosure Project ("CDP") 碳披露項目 (「CDP」) Not Familiar 不熟悉

Question Title

* 3. The ISSB has five important features as follows. How would you estimate your company's readiness to comply with each of them at the present moment? Please choose one number (1 being not ready; 5 very ready)
ISSB有以下五項重要內容。您認為貴公司現時有多準備能遵守其中各項內容？請選擇一個數字（1為未準備好；5為準備充分）

	1	2	3	4	5
Disclosure of Scope 1, 2 absolute emissions and intensity 披露範圍1、2的絕對排放量及排放強度	Disclosure of Scope 1, 2 absolute emissions and intensity 披露範圍1、2的絕對排放量及排放強度 1	Disclosure of Scope 1, 2 absolute emissions and intensity 披露範圍1、2的絕對排放量及排放強度 2	Disclosure of Scope 1, 2 absolute emissions and intensity 披露範圍1、2的絕對排放量及排放強度 3	Disclosure of Scope 1, 2 absolute emissions and intensity 披露範圍1、2的絕對排放量及排放強度 4	Disclosure of Scope 1, 2 absolute emissions and intensity 披露範圍1、2的絕對排放量及排放強度 5
Disclosure of Scope 3 absolute emissions and intensity 披露範圍3的絕對排放量及排放強度	Disclosure of Scope 3 absolute emissions and intensity 披露範圍3的絕對排放量及排放強度 1	Disclosure of Scope 3 absolute emissions and intensity 披露範圍3的絕對排放量及排放強度 2	Disclosure of Scope 3 absolute emissions and intensity 披露範圍3的絕對排放量及排放強度 3	Disclosure of Scope 3 absolute emissions and intensity 披露範圍3的絕對排放量及排放強度 4	Disclosure of Scope 3 absolute emissions and intensity 披露範圍3的絕對排放量及排放強度 5
GHG Protocol (or alike) disclosure 溫室氣體守則（或類似守則）披露	GHG Protocol (or alike) disclosure 溫室氣體守則（或類似守則）披露 1	GHG Protocol (or alike) disclosure 溫室氣體守則（或類似守則）披露 2	GHG Protocol (or alike) disclosure 溫室氣體守則（或類似守則）披露 3	GHG Protocol (or alike) disclosure 溫室氣體守則（或類似守則）披露 4	GHG Protocol (or alike) disclosure 溫室氣體守則（或類似守則）披露 5
Reporting GHG emission of joint ventures, associates, unconsolidated entities, and affiliates 報告合營公司、聯營公司、未合併實體及聯屬公司的溫室氣體排放	Reporting GHG emission of joint ventures, associates, unconsolidated entities, and affiliates 報告合營公司、聯營公司、未合併實體及聯屬公司的溫室氣體排放 1	Reporting GHG emission of joint ventures, associates, unconsolidated entities, and affiliates 報告合營公司、聯營公司、未合併實體及聯屬公司的溫室氣體排放 2	Reporting GHG emission of joint ventures, associates, unconsolidated entities, and affiliates 報告合營公司、聯營公司、未合併實體及聯屬公司的溫室氣體排放 3	Reporting GHG emission of joint ventures, associates, unconsolidated entities, and affiliates 報告合營公司、聯營公司、未合併實體及聯屬公司的溫室氣體排放 4	Reporting GHG emission of joint ventures, associates, unconsolidated entities, and affiliates 報告合營公司、聯營公司、未合併實體及聯屬公司的溫室氣體排放 5
Scenario analysis aligned to Paris Agreement 配合《巴黎協定》內容的情境分析	Scenario analysis aligned to Paris Agreement 配合《巴黎協定》內容的情境分析 1	Scenario analysis aligned to Paris Agreement 配合《巴黎協定》內容的情境分析 2	Scenario analysis aligned to Paris Agreement 配合《巴黎協定》內容的情境分析 3	Scenario analysis aligned to Paris Agreement 配合《巴黎協定》內容的情境分析 4	Scenario analysis aligned to Paris Agreement 配合《巴黎協定》內容的情境分析 5
Issuing deadline is the same as financial reporting deadline 披露截止日期與財務報告截止日期相同	Issuing deadline is the same as financial reporting deadline 披露截止日期與財務報告截止日期相同 1	Issuing deadline is the same as financial reporting deadline 披露截止日期與財務報告截止日期相同 2	Issuing deadline is the same as financial reporting deadline 披露截止日期與財務報告截止日期相同 3	Issuing deadline is the same as financial reporting deadline 披露截止日期與財務報告截止日期相同 4	Issuing deadline is the same as financial reporting deadline 披露截止日期與財務報告截止日期相同 5

Question Title

* 4. Below are common challenges faced by companies in complying with ISSB standard. Please rank the degree of challenges to your company (1 being most challenging)
公司在遵守ISSB準則時有可能遇到下列幾方面的挑戰。請按各事項對貴公司帶來的挑戰程度予以排序（1為最具挑戰性）

Question Title

* 5. Will you look to hire additional staff members with relevant experience specifically to assist in the preparation of ISSB Standard reporting when implemented? (Please tick one box)
ISSB 準則實施後，您是否須聘請更多具有相關經驗的人員專門協助擬備ISSB準則報告？(請勾選一個方框)

Very likely 非常可能

Likely 可能

Unlikely 不太可能

Question Title

* 6. Will you look to appoint an INED with relevant experience specifically to advise the Board on ESG compliance in general? (Please tick one box)
您是否會考慮委任一名具有相關經驗的獨立非執行董事，專門就ESG合規問題向董事會提供建議？(請勾選一個方框)

Very likely 非常可能

Likely 可能

Unlikely 不太可能

Question Title

* 7. Does your company have a Board-level ESG/Sustainability Committee to oversee ESG disclosure matters? (If No, please answer Question 8)
貴公司有否設立董事會層面的ESG/可持續發展委員會、監督ESG披露相關事宜？(若否，請回答第八條問題)

Yes

Question Title

* 8. Do you intend to form an ESG/Sustainability Committee in the near future?
在短期內有否打算設立一個ESG/可持續發展委員會？

Yes 有

No 否

Question Title

* 9. In your company's experience, how do you rate the positive value good ESG measures and disclosures have brought/will bring in the following aspects: Please choose one number (1 being weak; 5 being strong)
根據貴公司的經驗，您認為良好的ESG措施及披露工作已經／將會在以下方面帶來何等程度的正面價值：請選擇一個數字（1為弱；5為強）

	1	2	3	4	5
Share price performance 股價表現	Share price performance 股價表現 1	Share price performance 股價表現 2	Share price performance 股價表現 3	Share price performance 股價表現 4	Share price performance 股價表現 5
Investors interest (e.g. fund manager shareholdings, sell-side coverage) 投資者興趣（例如基金經理持股、股票分析報告）	Investors interest (e.g. fund manager shareholdings, sell-side coverage) 投資者興趣（例如基金經理持股、股票分析報告） 1	Investors interest (e.g. fund manager shareholdings, sell-side coverage) 投資者興趣（例如基金經理持股、股票分析報告） 2	Investors interest (e.g. fund manager shareholdings, sell-side coverage) 投資者興趣（例如基金經理持股、股票分析報告） 3	Investors interest (e.g. fund manager shareholdings, sell-side coverage) 投資者興趣（例如基金經理持股、股票分析報告） 4	Investors interest (e.g. fund manager shareholdings, sell-side coverage) 投資者興趣（例如基金經理持股、股票分析報告） 5
Financial performance (e.g. increased business level; higher turnover, increased profits) 財務業績（例如業務水平提高；營業額增加，利潤提升）	Financial performance (e.g. increased business level; higher turnover, increased profits) 財務業績（例如業務水平提高；營業額增加，利潤提升） 1	Financial performance (e.g. increased business level; higher turnover, increased profits) 財務業績（例如業務水平提高；營業額增加，利潤提升） 2	Financial performance (e.g. increased business level; higher turnover, increased profits) 財務業績（例如業務水平提高；營業額增加，利潤提升） 3	Financial performance (e.g. increased business level; higher turnover, increased profits) 財務業績（例如業務水平提高；營業額增加，利潤提升） 4	Financial performance (e.g. increased business level; higher turnover, increased profits) 財務業績（例如業務水平提高；營業額增加，利潤提升） 5
Staff morale and productivity 員工士氣和生產力	Staff morale and productivity 員工士氣和生產力 1	Staff morale and productivity 員工士氣和生產力 2	Staff morale and productivity 員工士氣和生產力 3	Staff morale and productivity 員工士氣和生產力 4	Staff morale and productivity 員工士氣和生產力 5
Government/Community relations 政府／社區關係	Government/Community relations 政府／社區關係 1	Government/Community relations 政府／社區關係 2	Government/Community relations 政府／社區關係 3	Government/Community relations 政府／社區關係 4	Government/Community relations 政府／社區關係 5

Others (please specify)
其他 (請註明)

Question Title

* 10. What would you like the Chamber to assist you in complying with the ISSB Standard (Can take more than one options)
您希望商會如何幫助您遵守ISSB準則（可勾選多個選項）

Directors training
董事培訓

Organize certification course
組織專業資格課程

Refer relevant candidates to become internal staff
推薦內部員工人選

Refer relevant advisers to assist in ISSB Standard reporting
推薦相關顧問協助完成ISSB準則報告

Refer relevant candidates to become INED
推薦相關獨立非執行董事人選

Others (please specify)
其他 (請註明)

Question Title

* 11. Company Information 公司資料

Industry (Must fill in)
行業 (必填)

Market Capitalisation (approx.) (Must fill in)
市值 (約數) (必填)

Major locations of business (Must fill in)
主要經營地點 (必填)

Question Title

* 12. Contact Person (Optional) 聯絡人資料(可選)

Company Name (Optional)
公司名稱 (可選)

Contact Person (Optional)
聯絡人 (可選)

Contact Email (Optional)
聯絡電子郵件 (可選)

Contact Number (Optional)
聯絡電話 (可選)

CHKLC Survey : ISSB Disclosures Readiness Survey 香港上市公司商會 - ISSB 準則準備程度調查