Environmental, Social, and Governance (ESG) disclosure is becoming increasingly important as there is a global push to hold companies around the world accountable for their sustainability performance by governments, investors, and the general public. Companies listed in Hong Kong are required in their annual reporting to comply with the ESG Reporting Guide issued by the Hong Kong Exchanges and Clearing Market Limited (HKEX). The "Big Four" accounting firms - Deloitte, PwC, EY, and KPMG - also announced a new reporting framework for environmental, social, and governance standards on September 23rd, 2021.

To better equip students for the latest changing environment in the audit and broad business profession, this course aims to provide a high-level overview and exploratory opportunities for students in understanding the full spectrum of sustainability, ESG (Environmental, Social and Governance) disclosure, and reporting, as well as green finance. Participants will also be equipped with the knowledge of internationally recognized standards and practices, including the Hong Kong Exchanges and Clearing's ESG Reporting Guide.

Continuous Assessment: 50%

Examination: 50%

Examination Duration: 3 hours

# DEC AT element

Final examination [Open book examination] :
Students will be assessed via examination of their understanding of concepts and theories learned in class.

Students are required to pass both coursework and examination components to guarantee to pass the course. Failing either component may lead to failure in the course. The passing mark is generally 50.