The Greenhouse Gas (GHG) Protocol is the world’s most widely used standard for measuring and reporting greenhouse gas emissions. It defines how organisations should classify, calculate, and disclose their emissions across: Scope 1 – direct emissions from owned/controlled sources Scope 2 – indirect emissions from purchased electricity/heat/steam Scope 3 – all other value‑chain emissions (e.g., suppliers, logistics, waste, travel) In the 1990s, companies and governments

Emission Factor Database (EFDB) is an essential tool in carbon accounting and auditing. Let’s me give you some ideas: What Is the Emission Factor Database (EFDB)? The EFDB is a global reference database of emission factors — values used to estimate the amount of greenhouse gas (GHG) emissions released from specific activities or energy use. It is maintained by the Intergovernmental Panel on Climate Change (IPCC) to support consistent and transparent GHG inventories ar

Below is a high level & structured summary of the key reporting principles under the Hong Kong Stock Exchange (HKEX) Environmental, Social and Governance (ESG) Reporting Guide , which forms part of Appendix 27 (Main Board) and Appendix 20 (GEM) of the Listing Rules for listed companies. HKEX ESG Reporting Guide — Overview The ESG Reporting Guide sets out the disclosure framework for all listed issuers on the HKEX. It became mandatory to comply with “comply or explain” p