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Reading Materials
Last updated on 7 Jun 2024

These reading materials are public information and form the basis and scope of the ESG Certified Professional Examination (the ESGCP Exam), participants of the ESGCP Exam will be tested on the understanding, competency, and proficiency on the applications of the reading materials, mainly from Hong Kong Exchanges and Clearing Limited’s listing rules and guidelines.  Participants may consider spending at least 50 to 60 hours for the preparation of the ESGCP Exam.

 

The reading materials will be updated from time to time, this version of the materials is applicable for the ESGCP Exam from 12 July to 31 December 2024.

 

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Disclaimer: ESGCP Exam didn’t own the copyrights of the reading materials and is not responsible for the updates of the reading materials.  The reading materials may be updated from time to time by the owner of the reading materials and the latest version of the reading materials.  The reading materials are public information available to the ESGCP Exam participants, we are not responsible to for any liability for the links to and the availability of the reading materials.

 

Hong Kong Exchanges and Clearing Limited (HKEx)

i) Listing Rule: Corporate Governance/ Environmental, Social and Governance Appendix C1 - Corporate Governance Code

https://en-rules.hkex.com.hk/sites/default/files/net_file_store/HKEX4476_3828_VER31139.pdf

ii) Listing Rule: Corporate Governance/ Environmental, Social and Governance Appendix C2 - Environmental, Social and Governance Reporting Code

https://en-rules.hkex.com.hk/sites/default/files/net_file_store/HKEX4476_3841_VER31171.pdf

iii) Guideline: HOW TO PREPARE AN ESG REPORT A Step-by-Step Guide to ESG Reporting - May 2020

https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Environmental-Social-and-Governance/Exchanges-guidance-materials-on-ESG/step_by_step.pdf

 Appendix 2: Reporting guidance on Environmental KPIs 

https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Other-Resources/Listed-Issuers/Environmental-Social-and-Governance/Exchanges-guidance-materials-on-ESG/app2_envirokpis.pdf

Appendix 3: Reporting guidance on Social KPIs

https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Other-Resources/Listed-Issuers/Environmental-Social-and-Governance/Exchanges-guidance-materials-on-ESG/app3_socialkpis.pdf

iv) Guideline: Guidance on Climate Disclosures - Nov 2021

(Reporting on TCFD recommendations) 

https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Environmental-Social-and-Governance/Exchanges-guidance-materials-on-ESG/guidance_climate_disclosures.pdf

v) Guideline: Implementation Guidance for  Climate Disclosures under  HKEX ESG reporting framework - Apr 2024

https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Environmental-Social-and-Governance/Exchanges-guidance-materials-on-ESG/guidance_enhanced_climate_dis.pdf

vi) Guidance Letter by IPO Vetting Team of HKEx: 

HKEX GUIDANCE LETTER HKEX-GL86-16

- Guide on Producing Simplified Listing Documents Relating to Equity Securities for New Applications - Last Updated Nov 2023

https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Archive/Guidance-Letters/gl86_16.pdf

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International Sustainability Standards Board (ISSB)

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The Science Based Targets initiatives (SBTi)

i) GETTING STARTED GUIDE FOR SCIENCE-BASED TARGET SETTING V1.1 - March 2024

https://sciencebasedtargets.org/resources/files/Getting-Started-Guide.pdf

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