Certificate in Environmental, Social and Governance Reporting
Medium of Instruction
English supplemented with Cantonese
Duration & Contact Hours
3 months; 36 hours
Class Start Date
06 Mar 2021
BDO; CSEAR North Asia Office
Knowledge Sharing Partner
CFA Institute Asia-Pacific Research Exchange
Class Start Date
March - May 2021
Thursday evening and Saturday/Sunday
PolyU West Kowloon Campus
10 Feb 2021 (Seats are limited and on a first-come, first-served basis.)
QR Registration Number
CEF Course Code
Environmental, Social and Governance (ESG) disclosure is a global trend as companies around the world are quested for sustainability performance that is linked to investment risk. The Hong Kong Exchanges and Clearing Market Limited (HKEX) has issued the ESG Reporting Guide for Hong Kong listed companies to comply with as part of their annual reporting exercise.
Hong Kong is in fact strategically positioned as an int’l green finance hub with ESG performance identified as a synergistic component.
To meet such local requirements and global stakeholder expectation, there is a need for accounting and financial professionals as well as senior managers to update such professional knowledge and learn how to develop strategic measures for both short-term and long-term goals in ESG reporting.
1. Explain the significance of Corporate Social Responsibility (CSR) and its relationship to ESG reporting.
2. Examine the drivers for the global trend for emphasizing ESG reporting in the international capital market.
3. Evaluate the international and local standards related to ESG reporting by companies.
4. Examine issues pertinent to carbon audit and related initiatives.
5. Analyse material ESG and sustainability issues among companies.
- Professional Accountants
The concepts and principles of the major seven topics and current practices concerning sustainability reporting and green financing:
1. Business ethics, CSR and sustainability in relation to ESG
2. Socially responsible investiment and green financing
3. Disclosure of non-financial information as a capital market requirement
4. ESG reporting and related HKEX compliance
5. Stakeholder engagement and environmental management system
6. Conducting carbon audit and reporting carbon footprint
7. Integrated Reporting (e.g global trend, climate change issues, UN Substainable Development Goals)
Case study and examples will be presented in the lectures and tutorials. Tutorials will provide students an opportunity to consider and debate practical examples and to discuss a wide variety of case-studies concerning the various aspects of corporate social responsibility, sustainability reporting, and green financing.
Intended Learning Outcomes
Upon successful completion of this course, students will be able to:
Explain the significance of Corporate Social Responsibility (CSR) and its relationship to ESG reporting.
Examine the drivers for the global trend for emphasizing ESG reporting in the international capital market.
Evaluate the international and local standards related to ESG reporting by companies.
Examine issues pertinent to carbon audit and related initiatives.
Analyse material ESG and sustainability issues among companies.
The classes are delivered principally in face-to-face mode and supplemented by some online learning materials.
PolyU SPEED reserves the right to cancel any courses and to make any variations to the schedules, venues, contents, arrangements of lecturers/speakers and mode of delivery of the courses offered.
This course is recognised under the Hong Kong Qualifications Framework (HKQF) at Level 5 and is now available on Qualification Register (QR) (QR Registration No.: 19/000983/L5；validity period from 4 July 2019). For details of the HKQF, please visit the QR website: https://www.hkqr.gov.hk.
(i) hold a bachelor's degree awarded by a recognized University or equivalent ["equivalent qualifications" include qualifications that are accredited at HKQF Level 5.] ; OR
(ii) hold an associate degree or a higher diploma or equivalent qualifications ["equivalent qualification" include qualifications that are accredited at HKQF Level 4.], and have at least one year of relevant working experience; OR
(iii) hold relevant professional qualifications, such as Certified Public Accountant (CPA).
Applicants do not possess the above entry requirements may be considered on case by case basis. These applicants may be required to attend an admission interview.
Course Advisor and Teaching Team
The course will adopt cross-professional teaching approach involving academics and industry practitioners.
Prof. Charles H. Cho, PhD, CPA
Professor of Accounting
Erivan K, Haub Chair in Business & Sustainability,
Schulich School of Business, York University, Toronto, Canada
Mr Ricky Cheng
Director and Head of Risk Advisory,
Dr. Artie Ng, PhD, FCPA, FCMA
Deputy Director, PolyU SPEED
Deputy Course Leader
Dr Vincent Law, MBA, DBA
Senior Lecturer, College of Professional and Continuning Educaton of PolyU