Percentage Allocation of Questions
There are EIGHT (8) sections in the examination based on different topics:
(Percentage; Number of Questions and Topic)
10% (6 Qs)
Corporate governance in the Corporate Governance Code and Environmental, Social and Governance Reporting Related Listing Rules and ESG related guidelines by HKEX
8% (5 Qs)
ii) Reporting Principles and Reporting Boundary
7% (4 Qs)
iii) Materiality assessment and ESG Mandatory Disclosure Requirements
20% (12 Qs)
iv) ESG subject areas (“Subject Areas”) Environmental (Subject Area A)
20% (12 Qs)
v) ESG subject areas (“Subject Areas”) Social (Subject Area B)
28% (17 Qs)
vi) Implementation Guidance for Climate Disclosures under HKEX ESG reporting framework and TCFD (inlcuding disclosure requirments under Part D of Appedix C2)
5% (3 Qs)
vii) Sciense-based Target Setting according to Science Based Target Initiative (“SBTi”)
2% (1 Q)
viii) HKEX Guidance Letter for New Applicants related to ESG