EcoVision

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 consistently —how...

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 importers (simpler to...

A Noisy ESG Moment and backlash In many markets, “ESG” has become a contested label and even ESG backlash.... Some companies are reducing public ESG messaging (green hushing); some investors are adjusting how they talk about responsible investment; and regulators are scrutinising sustainability claims more aggressively. This has created a perception that ESG is “slowing down.” In practice, the opposite is happening: expectations are becoming more disciplined, more evidence-based, and more...