From an ESG perspective, key recommendations include the potential extension of ‘failure to prevent’ offences to other forms of transnational crime (beyond foreign bribery) and proposed new ‘system of conduct’ or ‘pattern of behaviour’ offences to criminalise systemic and reckless corporate misconduct.

AUS

The Hong Kong Taxonomy is intended to provide financial sectors professionals with consistent and internationally recognised definition of “green” and “environmentally sustainable” (collectively referred to as “green” hereafter) economic activities.

HK

The United Nations Global Compact is a strategic initiative that supports global companies that are committed to responsible business practices in the areas of human rights, labor, the environment, and corruption. This UN-led initiative promotes activities that contribute to sustainable development goals to create a better world.

Worldwide

The six Principles for Responsible Investment offer a menu of possible actions for incorporating ESG issues into investment practice.

Worldwide

It is a comprehensive framework that helps businesses assess and improve their sustainability performance. It provides a set of universal goals and positive pursuits that businesses can strive for to become future-fit and contribute to a just and regenerative future.

Worldwide

ISO is an abbreviation of the International Standards Organisation. They are an independent body made up of an extensive network of individuals who are experts in different areas.

Worldwide

The Sustainable Development Goals (SDGs) are a set of 17 global goals adopted by the United Nations in 2015 as a universal call to action to end poverty, protect the planet, and ensure that all people enjoy peace and prosperity by 2030

Worldwide

The Task Force on Climate-Related Financial Disclosures (TCFD) is an initiative established to address the financial risks and opportunities associated with climate change. It was launched in December 2015 by the Financial Stability Board (FSB), an international body that monitors and makes recommendations about the global financial system

Worldwide

The GRI Standards are a set of guidelines that provide a framework for sustainability reporting. These standards cover a wide range of economic, environmental, and social topics and are used by organizations around the world to report their sustainability performance and impacts.

Worldwide

CDP Formerly Carbon Disclosure Project Founded 2000[1] Key people Sherry Madera, CEO[2] Website www.cdp.net The CDP (formerly the Carbon Disclosure Project) is an international non-profit organisation based in the United Kingdom, Japan, India, China, Germany, Brazil and the United States that helps companies, cities, states, regions and public authorities disclose their environmental impact.

Worldwide

This guide provides guidance to Australian companies on how to report on their environmental, social, and governance (ESG) performance.

AUS

Publicly listed companies have to ‘comply or explain’ in an annual Corporate Governance Statement. Under Recommendation 7.4, a listed entity should disclose whether it has any material exposure to environmental or social risks, and if it does, how it manages or intends to manage those risks.

AUS