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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 that is the 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.
 
Survey deadline: 24 March 2023 
                                
                              
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及氣候相關披露工作。
 
問卷調查結束日期：2023年3月24日

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* 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?

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* 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」)
Taskforce for Climate Related Financial Disclosure ("TCFD")
氣候相關財務披露工作組 (「TCFD」)
Value Reporting Foundation ("VRF")
價值報告基金會 (「VRF」)
Climate Disclosure Standards Board ("CDSB")
氣候披露標準委員會 (「CDSB」)
Carbon Disclosure Project ("CDP")
碳披露項目 (「CDP」)

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* 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 3 absolute emissions and intensity 
披露範圍3的絕對排放量及排放強度
GHG Protocol (or alike) disclosure 
溫室氣體守則（或類似守則）披露
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
Scenario analysis aligned to Paris Agreement 
配合《巴黎協定》內容的情境分析
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

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* 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）

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* 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)

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* 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)

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* 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)

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* 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？

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* 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
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）
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）
Staff morale and productivity
員工士氣和生產力
Government/Community relations
政府／社區關係

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* 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）

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* 11. Company Information 公司資料

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

0 of 12 answered
 

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