CASG Non-listed Company Questionnaire on Climate and Environmental Risk

In December 2022, the Green and Sustainable Finance Cross-Agency Steering Group (CASG) entered into a collaboration arrangement with CDP¹ to jointly enhance climate data availability and sustainability reporting in Hong Kong. As part of the collaboration, the CASG and CDP developed a Climate and Environmental Risk Questionnaire for Non-listed companies/small and medium-sized enterprises (Non-listed Company Questionnaire), which is a cross-sector reporting template designed for first-time reporting corporates in Hong Kong. The easy-to-use template is intended to facilitate financial institutions’ collection and assessment of company-level data for risk assessment and relevant business decisions.

The Non-listed Company Questionnaire has been digitalised. Corporates may register and log in the Sustainability Disclosure e-Portal housed under the CASG website for submitting the questionnaire responses.

To facilitate the use of the Non-listed Company Questionnaire, the CASG and CDP have developed comprehensive guidance and learning materials, conducted hybrid training workshops, and centralised the relevant resources that help users to fill in the questionnaire. Further details and e-materials are as below.

* The CASG will continue to review and update the questions periodically with CDP's assistance, in line with global standards.

Non-listed Company Questionnaire Templates

The template comes in three versions with different level of granularity, to cater for variation in the reporting corporates’ size and sophistication. 

• Questionnaire for Micro Enterprises (1-9 employees)
• Questionnaire for Small Enterprises (10-50 employees)
• Questionnaire for Medium Enterprises (50-500 employees)

Reporting Guidance and Training Materials

• Questionnaire Guidance
  This Guidance was developed to assist companies in preparing their response to the CASG Non-listed Company Questionnaire, and provide clarity around questions, terminology and requirements as appropriate.
• General Teach-in on Climate Risks and Terminology
  This presentation deck provides an overview of the climate-related issues, and explains the key technical terms and concepts of the climate-related and environmental risk management, which are crucial for the sustainability reporting.
• CASG Non-listed Company Questionnaire - Module Overview and Examples
  This presentation deck provides high-level guidance on how companies can make use of the Non-listed Company Questionnaire to measure and report their climate performance.
• Deep Dive on CASG Non-listed Company Questionnaire (CDP Questions)(Apr 2023 , Sep 2023)
  These presentation decks provide detailed guidance on how companies should prepare their response to the standard CDP questions in the Non-listed Company Questionnaire. Sample answers are also provided to facilitate better understanding.
• Deep Dive on CASG Non-listed Company Questionnaire (non-CDP Questions)
  This presentation deck provides detailed guidance on how companies should prepare their response to the tailored questions developed by the CASG in the Non-listed Company Questionnaire. Examples are also provided to facilitate better understanding.
• Practical Considerations for SMEs on Sustainability Reporting
  Extended teach in on SME responses to the Questionnaire
  These presentation decks explain the practical considerations for SMEs on sustainable reporting and provide guidance on how companies should prepare their response to the questions in the Non-listed Company Questionnaire. Examples are also provided to facilitate better understanding.
• Practical Guide for SMEs on Carbon Accounting (Scope 1 & 2)(Exercise Paper , Answer Paper)
  This presentation deck provides an overview of the carbon footprint assessment. Calculation exercises are also provided to facilitate better understanding.
• Navigating Financed Emissions on the Road to Net Zero Transition
  Measuring what matters: A deep dive into calculating financed emissions
  These presentation decks provide an understanding of the key concepts, recommendations, and guidance for measuring emissions associated with Scope 3 Category 15 Investments.
• Developing and Disclosing a Credible Transition Plan
  Net Zero Transition Plans
  These presentation decks discuss the factors that contribute to businesses' credibility and provide an overview of the current transition plan landscape. Best practices in the field are also shared.