Tuesday, June 19, 2018

How to prepare an ESG Report?

 The types of emissions
and respective emissions
data.
Note: Air emissions
include NOx, SOx, and
other pollutants
regulated under national
laws and regulations.

This KPI is concerned with air pollution in the locality of the issuer’s operations.
In Hong Kong and the Pearl River Delta, key air pollutants are: nitrogen oxides (“NOX”), sulphur oxides (“SOX”) and respiratory suspended
particles (“RSP”, also known as Particulate Matter (“PM”)). These pollutants tend to be generated by motor vehicles, marine vessels, power
plants, and industrial and commercial processes locally. NOX and SOX emissions are also generated from cement, construction and textiles
industries.
What to report
 Emissions data from gaseous fuel consumption; and
 Emissions data from vehicles.
How to report
Emissions Data from Gaseous Fuel Consumption
(1) Data collection:
Units of fuel consumed (1 unit of gas consumed is equal to 48 megajoules (“MJ”) for Towngas or 46 MJ for liquefied petroleum gas
(“LPG”)).
(2) Calculation:
For Towngas:
Formulas: NOX emissions (kg) = units of fuel consumed x 48MJ x Emission Factor
SOX emissions (kg) = units of fuel consumed x 48MJ x Emission Factor
For LPG:
Formulas: NOx emissions (kg) = units of fuel consumed x 46MJ x Emission Factor
SOx emissions (kg) = units of fuel consumed x 46MJ x Emission Factor
NOX Emission Factors by fuel type
Fuel type Emission Factor Unit of Emission Factor
Towngas 4.02 kg / million MJ of gas
LPG 4.02 kg / million MJ of gas
SOx Emission Factors by fuel type
Fuel type Emission Factor Unit of Emission Factor
Towngas 0.02 kg / million MJ of gas
LPG 0.02 kg / million MJ of gas
Gaseous fuel consumption is not a significant source of PM emissions.
Note on Emission Factors: The Emission Factors above are based on “The Clean Air Charter - A Business Guidebook” published by the
Hong Kong General Chamber of Commerce and the Hong Kong Business Coalition on the Environment
(http://www.cleanair.hk/eng/guidebook/guidebook_eng_r.pdf) and data from the Towngas Sustainability Report 2014
(http://www.towngas.com/sustainabilityRpt/2014/index-en.html).

Source: https://www.hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-Guidance/Other-Resources/Listed-Issuers/Environmental-Social-and-Governance/How-to-Prepare-an-ESG-Report/app2_kpis.pdf?la=en