Syllabus
This is the syllabus and examination questions allocation percentage as at 7 June 2024 for the coming batches of examinations from 12 July 2024 to 31 December 2024. It will be amended and updated from time to time. For the detailed examination scope, please refer to reading materials page.
Percentage Allocation of Questions
There are EIGHT (8) sections in the examination based on different topics: (Percentage; Number of Questions and Topic)
10% (6 Qs)
i) Corporate governance in the Corporate Governance Code and Environmental, Social and Governance Reporting Related Listing Rules and ESG related guidelines by HKEX
8% (5 Qs)
ii) Reporting Principles and Reporting Boundary
7% (4 Qs)
iii) Materiality assessment and ESG Mandatory Disclosure Requirements
20% (12 Qs)
iv) ESG subject areas (“Subject Areas”) Environmental (Subject Area A)
20% (12 Qs)
v) ESG subject areas (“Subject Areas”) Social (Subject Area B)
28% (17 Qs)
vi) Implementation Guidance for Climate Disclosures under HKEX ESG reporting framework and TCFD
5% (3 Qs)
vii) Science Base Target (“SBTi”)
2% (1 Q)
viii) HKEX Guidance Letter for New Applicants related to ESG