ESG Reporting & Compliance

Not just compliance—commercial survival. Clean, audit-ready ESG data now decides supplier selection, loan pricing, tender scores, and market access—even if you’re not listed.

  • Customer pressure: large buyers require supplier ESG data (codes of conduct, Scope 3, EcoVadis/CDP).

  • Financing & insurance: banks/insurers price risk with ESG data; sustainability-linked loans need KPIs and evidence.

  • Tenders & trade rules: tenders and cross-border rules increasingly ask for policies, targets, and audit-ready records.

Key Services for Effective ESG Reporting

ISSB-aligned reporting with a single source of truth. We build clean data and clear controls, then deliver bilingual disclosures mapped to ISSB/HKFRS S1-S2, GRI, and your exchange rules (e.g., HKEX/CSDS). Investor-grade and assurance-ready.

Double Materiality & Stakeholders
We run double materiality (impact + financial) with stakeholder input and board calibration, linking issues to governance, risks, and KPIs (S1). Output: prioritised topics, evidence sources, and a board-approved materiality map.
Data Model Development
We develop robust data models and controls to ensure data accuracy and reliability. Our services include establishing clear roles and responsibilities, and creating a reporting calendar to streamline the data collection process.
Framework Mapping (ISSB/HKFRS • GRI • Exchange Rules)
We map disclosures to ISSB/HKFRS S1-S2, GRI 2021, and your listing rules (e.g., HKEX, CSDS). Clear tables show what’s mandatory, what’s phased, and how we’ll comply or explain.
Assurance-Ready Evidence & QA
Evidence index, control matrix, data lineage, and version history; sampling suggestions and reviewer Q&A pack. Designed to satisfy internal review now and external assurance later, reducing rework.
Reporting Calendar & RACI
Month-by-month plan from data supply → checks → sign-off → archiving, with RACI across functions. Prevents year-end crunch and locks accountability early.
Bilingual Drafting & Board Pack
Investor-grade narratives in English + Traditional Chinese, tables and footnotes, plus a board/Audit Committee pack (slides + key decisions) to speed approvals.

Our Streamlined ESG Reporting Process

At ThECO Link Limited, we ensure a seamless ESG reporting process. From initial scoping and gap assessments to meticulous data collection and stakeholder reviews, we guide you through each step. Our goal is to deliver investor-grade reports that meet ISSB, GRI, HKEX and CSDS standards.

  • Scoping & Calendar: Define reporting scope and establish a clear timeline.
  • Gap Assessment: Identify gaps against relevant ESG frameworks.
  • Data Collection: Gather accurate and verifiable data with robust internal controls.
  • Stakeholder Review: Incorporate feedback from key stakeholders for comprehensive reporting.

Insights & Updates

ESG rules in Hong Kong and Mainland China are moving fast. These are the updates most likely to affect your 2025–2028 reporting—what’s in scope, when it applies, and what to prepare now (data, controls, evidence).

HKEX new climate disclosures—timeline & phasing
Main Board issuers report on a comply-or-explain basis for FYs beginning on/after 1 Jan 2025; HSCI LargeCap move to mandatory from FYs beginning on/after 1 Jan 2026. HKEX also issued implementation guidance to help issuers apply the new climate requirements aligned to IFRS S2.
HKFRS S1/S2 (ISSB-aligned) in Hong Kong
HKICPA’s HKFRS S1/S2 are fully aligned with ISSB, effective 1 Aug 2025 for voluntary use, with the Government’s Roadmap setting a pathway for large PAEs to fully adopt by 2028. Plan your staged adoption and evidence now.
Assurance is coming—ISSA 5000 / HKSSA 5000
IAASB confirms ISSA 5000 is effective for periods beginning on/after 15 Dec 2026 (early adoption allowed). Build control matrices, evidence indices, and data lineage now to be assurance-ready.
ISSB S2 — targeted amendments on GHG emissions
In Apr 2025 the ISSB published an Exposure Draft proposing targeted amendments to IFRS S2 to ease application of GHG emissions disclosures (e.g., clarifications/reliefs). Watch for final decisions and local alignment.
Mainland China — national CSDS “Basic Standards” issued
China issued the Corporate Sustainability Disclosure Standards – Basic Standards (Dec 2024), designed to build a unified, ISSB-referenced system. Voluntary now, with a pathway toward broader adoption by 2030. Prepare systems and documentation.
Mainland China — exchange guidelines now in force
Stock exchanges issued sustainability reporting guidelines effective 1 May 2024 (e.g., SSE Guidelines No.14 in English). Expect detailed topic and climate guidance from exchanges to continue (e.g., SSE 2025 guidance series). Align internal calendars to meet exchange-level expectations.

FAQs

Find answers to common questions about our ESG reporting services, including frameworks, data management, and compliance to help your business succeed.

ESG reporting involves disclosing environmental, social, and governance data to meet investor and regulatory requirements, enhancing transparency and trust.

It shapes public perception & brand, meets rising societal expectations, signals to investors and lenders (eligibility/pricing), and helps reduce climate-related risks (transition/physical) via better data and controls. Net effect: protect access, margin, and resilience.

Jurisdiction first (HKEX/HKFRS or CSDS/exchange). Use ISSB/HKFRS as backbone; add GRI only if stakeholders need. Prioritise items you can evidence & control; publish a 2–3-year roadmap.

Yes—if your FY begins on/after 1 Jan 2025 (comply-or-explain). HSCI LargeCap: mandatory from FYs beginning 1 Jan 2026. First map FY start and confirm any reliefs.

Voluntary from 1 Aug 2025 with a pathway to 2028 (large PAEs). Phase-in: S1 backbone → core S2 metrics → full mapping; build the evidence pack alongside.

Prioritise material & feasible categories; document boundaries, factors, assumptions. Start scenarios from sector pathways and link to targets/capex. Keep a methods memo.

It’s a commercial gate: supplier due-diligence, loan/insurance pricing, and tender scores need credible data. A compact ESG pack protects revenue and speeds approvals.

Request a Proposal

Interested in our ESG reporting services? Contact ThECO Link Limited today for a tailored proposal to meet your sustainability needs.
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