Enhance your ESG Knowledge

Hong Kong’s Accounting and Financial Reporting Council (AFRC) released a December 2025 consultation paper  proposing a regulatory framework for sustainability assurance . The consultation aligns with Hong Kong’s direction under the Government’s Roadmap on Sustainability Disclosure in Hong Kong (Dec 2024) , which sets a pathway for large publicly accountable entities (PAEs) to adopt ISSB-aligned disclosure standards by no later than 2028. Source of the consultation paper:...

Why nature risk is turning into a finance conversation in APAC This topic echoes a question a university student asked me during an ESG sharing session: beyond climate, what should we pay more attention to in 2026? Biodiversity and nature-related risk has moved beyond “ESG reporting” and into the practical mechanics of credit . In APAC, the link is especially direct: several economies depend heavily on land, water, fisheries, forestry, and agriculture, while rapid urban growt

Sustainability reporting has moved from a “nice-to-have” communications exercise to a board-level conversation about capital access, risk pricing, and strategic resilience. A timely new evidence base helps put numbers behind that shift. On 16 December 2025, GRI published a literature review titled From impact to income: How sustainability reporting affects the bottom line. Instead of relying on anecdotes, the report synthesizes findings from 30 peer‑reviewed empirical studies

Sustainable investing (often grouped under ESG: Environmental, Social, and Governance ) is an approach to investing that aims to earn competitive financial returns while also considering a company’s long-run effects on society and the environment . Instead of looking only at revenue, profit, and growth, sustainable investors also evaluate factors like carbon emissions, worker safety, supply-chain labor practices, board oversight, and business ethics. sustainable investing! W

For years, climate has been the center of gravity in corporate sustainability. That’s changing fast. In 2026, “nature” ( biodiversity, land use, water, and deforestation ) is moving from a specialist conversation into mainstream risk and strategy—because companies are realizing a simple truth: climate resilience depends on healthy ecosystems, and many supply chains depend on nature whether or not it appears on a balance sheet. This is why nature-related disclosure and due dil