Enhance your ESG Knowledge

Green Asset Ratio (GAR) is a key performance indicator used mainly by banks (and other credit institutions) to show what share of their assets are financing activities that qualify as environmentally sustainable under the EU Taxonomy . In plain terms: it answers, “How much of this institution’s lending and investments are actually funding ‘green’ economic activity as the EU defines it?” (again as finance guys, we need and like ratios for measurement and monitoring..) What G

What EPR (Extended Producer Responsibility) means EPR? not ERP! Extended Producer Responsibility & Impacts to Corporates Extended Producer Responsibility (EPR) is a policy approach that makes producers financially and/or operationally responsible for what happens to their products and packaging after consumers are finished with them . In plain terms: if a company places packaging on the market, EPR aims to make that company help fund—or directly manage—the collection, sorting

AI’s ESG Moment Has Arrived In 2026, artificial intelligence is no longer just a productivity story—it is a sustainability issue. As AI adoption accelerates across finance, manufacturing, healthcare, and consumer platforms, its environmental footprint has moved from the margins of ESG discussions to the center. Regulators, investors, and civil society are now asking a harder question: can AI scale responsibly in a carbon‑constrained world? This shift marks a new chapter for E

Sustainability reporting in Hong Kong SAR is moving from a stand-alone “ESG report” mindset to a more investor-grade disclosure model (similar to traditional financial figures based disclosure and audit requirements...) aligned with the International Sustainability Standards Board (ISSB). The main references are IFRS S1 (general sustainability-related financial disclosures) and IFRS S2 (climate-related disclosures). Together, they ask companies to explain—clearly and consi

A carbon tax is a government charge placed on greenhouse-gas (GHG) emissions , usually applied to fossil fuels based on their carbon content (e.g., per ton of CO₂e ). The policy goal is to raise the cost of emitting so companies and consumers shift to lower-carbon options, while generating public revenue that can be recycled through rebates, tax cuts, or climate spending. Carbon taxes typically work in two ways: Upstream fuel tax : levied on coal/oil/gas producers or import