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Reading Materials
 

These reading materials are public information and form the basis and scope of the ESG Certified Professional Examination (the ESGCP Exam), participants of the ESGCP Exam will be tested on the understanding, competency, and proficiency on the applications of the reading materials, mainly from Hong Kong Exchanges and Clearing Limited’s listing rules and guidelines.  Participants may consider spending at least 50 to 60 hours for the preparation of the ESGCP Exam.

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​​​​​Disclaimer: ESGCP Exam didn’t own the copyrights of the reading materials and is not responsible for the updates of the reading materials.  The reading materials may be updated from time to time by the owner of the reading materials and the latest version of the reading materials.  The reading materials are public information available to the ESGCP Exam participants, we are not responsible to for any liability for the links to and the availability of the reading materials.

 

1 

Hong Kong Exchanges and Clearing Limited (HKEX)

i) Listing Rule: Corporate Governance/ Environmental, Social and Governance Appendix C1 - Corporate Governance Code - Jul 2025

https://en-rules.hkex.com.hk/sites/default/files/net_file_store/HKEX4476_3828_VER38879.pdf

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ii) Listing Rule: Corporate Governance/ Environmental, Social and Governance Appendix C2 - Environmental, Social and Governance Reporting Code - Jan 2025

https://en-rules.hkex.com.hk/sites/default/files/net_file_store/HKEX4476_3841_VER36624.pdf

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iii) Guideline: HOW TO PREPARE AN ESG REPORT A Step-by-Step Guide to ESG Reporting - May 2020 (with updates to 2024)

https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Environmental-Social-and-Governance/Exchanges-guidance-materials-on-ESG/step_by_step.pdf

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 Appendix 2: Reporting guidance on Environmental KPIs 

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https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Other-Resources/Listed-Issuers/Environmental-Social-and-Governance/Exchanges-guidance-materials-on-ESG/app2_envirokpis.pdf

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Appendix 3: Reporting guidance on Social KPIs

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https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Other-Resources/Listed-Issuers/Environmental-Social-and-Governance/Exchanges-guidance-materials-on-ESG/app3_socialkpis.pdf

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iv) Guideline: Guidance on Climate Disclosures - Nov 2021

(Reporting on TCFD recommendations) 

https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Environmental-Social-and-Governance/Exchanges-guidance-materials-on-ESG/guidance_climate_disclosures.pdf

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v) Guideline: Implementation Guidance for  Climate Disclosures under  HKEX ESG reporting framework - Apr 2024

https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Environmental-Social-and-Governance/Exchanges-guidance-materials-on-ESG/guidance_enhanced_climate_dis.pdf

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vi) Guidance Letter by IPO Vetting Team of HKEX: 

HKEX GUIDANCE LETTER HKEX-GL86-16

- Guide on Producing Simplified Listing Documents Relating to Equity Securities for New Applications - Last Updated Nov 2023

https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Archive/Guidance-Letters/gl86_16.pdf

2

International Sustainability Standards Board (ISSB)

i) IFRS S1 - IFRS® Sustainability Disclosure Standard

General Requirements for Disclosure of Sustainability-related Financial Information

https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/#standard

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ii) IFRS S2 - IFRS® Sustainability Disclosure Standard

Climate-related Disclosures

https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures/#standard

3

The Science Based Targets initiatives (SBTi)

i) GETTING STARTED GUIDE FOR SCIENCE-BASED TARGET SETTING V1.1 - March 2024

https://sciencebasedtargets.org/resources/files/Getting-Started-Guide.pdf

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