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Environmental, Social and Governance Report

Environmental, Social and Governance Report
Driving sustainable value through transparency and accountability

Environmental, Social, and Governance (ESG) reporting is now a core aspect of corporate strategy and stakeholder engagement. Under Hong Kong Stock Exchange (HKEX) requirements, all listed companies must publish annual ESG reports. However, beyond regulatory compliance, ESG reporting is a powerful tool to demonstrate sustainability commitment, build trust, and align with global best practices.

In an era where transparency and accountability are expected by investors, regulators, and customers alike, a well-prepared ESG report enhances corporate credibility and serves as a benchmark for responsible performance.

CityLinkers helps businesses develop tailored, standards-aligned ESG reports that go beyond disclosure—transforming reporting into a strategic advantage.

Why ESG reporting matters

Building trust, ensuring compliance, and driving sustainable growth

A robust ESG reporting strategy is no longer optional—it is essential to staying competitive, credible, and future-ready. Here's why it matters:

Regulatory compliance

Ensure your business meets mandatory disclosure requirements under the HKEX ESG Reporting Guide, while aligning with globally recognised standards such as the Task Force on Climate-related Financial Disclosures (TCFD), the Global Reporting Initiative (GRI), and the International Sustainability Standards Board (ISSB) framework.

CityLinkers helps you navigate the evolving regulatory landscape with confidence. Our support enables you to demonstrate strong corporate governance, enhance transparency, and proactively respond to stakeholder and investor expectations—positioning your business for long-term sustainability and compliance readiness.

Enhanced stakeholder trust

Transparent and credible ESG reporting strengthens trust among key stakeholders—including investors, customers, employees, and the public. By clearly communicating your company’s environmental and social impact, you demonstrate integrity, accountability, and a genuine commitment to responsible business practices. This transparency not only enhances your corporate reputation but also fosters long-term relationships with stakeholders who value sustainability and ethical governance.

Long-term value creation

Integrating Environmental, Social, and Governance (ESG) principles into your core business strategy strengthens risk management, improves operational efficiency, and enhances your organisation’s ability to adapt to change. This forward-looking approach supports long-term resilience, driving sustainable value for both shareholders and society. By embedding ESG into decision-making, businesses can achieve lasting impact while maintaining a competitive edge in a rapidly evolving market.

Sustainability leadership

Robust ESG reporting highlights your company’s proactive commitment to addressing global environmental and social challenges. By disclosing measurable progress and responsible practices, you position your business as a leader in sustainability and ethical governance. This leadership not only strengthens brand reputation but also attracts like-minded investors, partners, and talent who prioritise purpose-driven organisations.

CityLinkers ESG advisory services

Compliant, strategic, and performance-driven sustainability solutions

At CityLinkers, we provide end-to-end ESG advisory services designed to support businesses at every stage of their sustainability journey—from first-time reporting to advanced ESG integration. Our team of ESG professionals brings together regulatory expertise, strategic foresight, and real-world industry experience to help clients build frameworks that are both compliant and value-driven.

We assist companies in meeting mandatory disclosure requirements, such as those under the HKEX ESG Reporting Guide, while aligning with international standards like GRI, TCFD, and ISSB. Beyond compliance, our services focus on enhancing transparency, strengthening stakeholder confidence, and driving measurable improvements in ESG performance.

Whether you're looking to build an ESG reporting foundation or refine an existing sustainability strategy, CityLinkers helps you turn ESG into a core business advantage.

Our ESG service offerings

Stakeholder engagement and materiality assessment

CityLinkers provides tailored support in conducting stakeholder engagement and materiality assessments—crucial steps in building a credible and relevant ESG reporting framework. We help businesses identify and engage with key stakeholder groups, including investors, customers, employees, and regulators, to understand their ESG expectations and concerns.

Through structured analysis, we assess and prioritise material ESG issues based on their impact on business performance and importance to stakeholders. Our process ensures that disclosures reflect both regulatory requirements and real-world expectations, while aligning with the materiality principles outlined in the HKEX ESG Reporting Guide and global standards such as GRI.

This approach enables clients to produce ESG reports that are not only compliant but also meaningful and strategically aligned.

ESG reporting and disclosure support

CityLinkers offers comprehensive ESG reporting services to help businesses meet regulatory requirements while enhancing the clarity, credibility, and strategic value of their disclosures. We assist in preparing annual ESG reports in full compliance with the HKEX ESG Reporting Guide, covering both mandatory and recommended disclosures.

Our team ensures alignment with leading international frameworks, including the Global Reporting Initiative (GRI), Task Force on Climate-related Financial Disclosures (TCFD), United Nations Sustainable Development Goals (UN SDGs), and the Sustainability Accounting Standards Board (SASB).

Beyond technical compliance, we focus on structuring reports for maximum impact—crafting clear narratives, selecting relevant metrics, and presenting data in a way that enhances transparency and stakeholder engagement. With CityLinkers, your ESG report becomes more than a disclosure tool—it becomes a reflection of your company’s values, strategy, and long-term sustainability vision.

Carbon footprint and climate risk reporting

CityLinkers supports organisations in measuring, managing, and disclosing their climate impact with accuracy and strategic insight. We assist in the quantification of Scope 1, 2, and 3 greenhouse gas (GHG) emissions, using established methodologies to ensure data integrity and comparability across reporting periods.

Our team also guides businesses through climate risk analysis in alignment with the Task Force on Climate-related Financial Disclosures (TCFD), helping to identify and assess physical and transitional climate risks relevant to your operations and value chain.

In addition, we provide advisory on carbon reduction strategies and assist in aligning disclosures with the Carbon Disclosure Project (CDP), ensuring your climate reporting meets the expectations of investors, regulators, and key stakeholders.

With CityLinkers, your climate-related reporting becomes a cornerstone of your ESG credibility and risk resilience.

ESG data governance and assurance

CityLinkers helps businesses build robust ESG data management frameworks that support transparent, consistent, and verifiable reporting. We assist in establishing systems for ESG data collection, validation, and reporting—ensuring that the information disclosed is accurate, auditable, and aligned with regulatory and stakeholder expectations.

Our team conducts internal ESG readiness assessments and gap analyses to evaluate your current reporting practices against HKEX requirements and international standards. This process identifies areas for improvement, enhances data quality, and ensures your organisation is prepared for evolving disclosure demands.

To further strengthen the credibility of your ESG reports, CityLinkers also provides limited assurance services. By validating key ESG disclosures through an independent review, we help build stakeholder trust and demonstrate your company’s commitment to accountability and transparency.

Sustainable finance and green investment advisory

CityLinkers supports clients in leveraging sustainable finance as a strategic tool to drive growth, enhance reputation, and align with evolving investor expectations. We advise businesses on accessing ESG-linked financing opportunities, including green bonds, sustainability-linked loans, and other instruments designed to incentivise responsible business practices and environmental stewardship.

Our team also provides guidance on developing and implementing impact investing strategies, helping companies and investors integrate ESG considerations into capital allocation and portfolio management. By aligning financial decisions with sustainability objectives, we enable clients to attract responsible capital, manage ESG risks, and contribute meaningfully to long-term value creation.

Whether you are seeking to raise ESG-aligned capital or integrate sustainability into your investment approach, CityLinkers provides the insight and expertise to navigate the sustainable finance landscape with confidence.

Why choose CityLinkers

Your trusted partner in ESG excellence

At CityLinkers, we offer more than compliance—we deliver strategic ESG solutions that create lasting value. Here’s why leading businesses choose us:

Deep ESG expertise

At CityLinkers, our multidisciplinary ESG team brings extensive experience across all core areas of environmental, social, and governance strategy—including ESG reporting, regulatory compliance, sustainability planning, and climate risk assessment. With a strong track record spanning diverse industries such as finance, real estate, manufacturing, technology, and consumer goods, we offer a well-rounded perspective tailored to your sector’s unique ESG challenges and opportunities.

We combine technical expertise in global standards—such as GRI, TCFD, ISSB, and HKEX ESG Reporting Guide—with practical, hands-on insight, ensuring that our recommendations are not only theoretically sound but also operationally achievable. Our goal is to deliver clear, data-driven, and actionable ESG strategies that support your long-term business objectives while enhancing transparency and stakeholder trust.

With CityLinkers, you gain a strategic partner that understands the evolving ESG landscape and is equipped to help your organisation thrive in a world increasingly driven by sustainability and responsible governance.

Regulatory insight & global alignment

At CityLinkers, we provide deep regulatory insight to ensure your ESG disclosures are fully compliant with the latest requirements under the HKEX ESG Reporting Guide. Our team closely monitors evolving regulations and offers proactive guidance to keep your reporting up to date and audit-ready.

In addition to meeting local regulatory obligations, we help clients align their ESG strategies with internationally recognised frameworks, including the Global Reporting Initiative (GRI), the Task Force on Climate-related Financial Disclosures (TCFD), the International Sustainability Standards Board (ISSB), and the United Nations Sustainable Development Goals (SDGs).

This dual focus on local compliance and global alignment ensures that your ESG disclosures meet the expectations of both domestic regulators and international investors, while enhancing credibility, comparability, and stakeholder confidence across markets.

Industry-specific customisation

At CityLinkers, we understand that a one-size-fits-all approach does not work for ESG. That’s why our solutions are built on deep sector knowledge and delivered through bespoke strategies tailored to your organisation’s unique context—including industry dynamics, business model, company size, and stage of growth.

We take into account sector-specific ESG risks and opportunities, regulatory pressures, and stakeholder expectations to craft strategies that are not only relevant but also practical and scalable. Whether you’re a fast-growing start-up, a mid-sized enterprise, or an established multinational, our recommendations are designed to be immediately implementable and capable of evolving with your business.

This customised approach ensures your ESG initiatives deliver measurable impact, strengthen competitive positioning, and align seamlessly with your long-term strategic goals.

Comprehensive ESG lifecycle support

At CityLinkers, we offer end-to-end ESG advisory services that support your organisation through every stage of the sustainability journey. From stakeholder engagement and materiality assessment to reporting, assurance, and post-disclosure performance optimisation, our integrated approach ensures that your ESG strategy is both compliant and forward-looking.

We help you build a strong ESG foundation, navigate regulatory and investor expectations, and continuously improve through data-driven insights, benchmarking, and strategic refinement. Whether you're just starting with ESG disclosures or looking to elevate your existing practices, our services adapt to your evolving goals and operational realities.

This lifecycle support allows you to embed ESG deeply within your organisation—creating long-term value, enhancing accountability, and building resilience in an increasingly sustainability-focused global landscape.

Strategic risk management

ESG reporting is no longer just a regulatory obligation—it’s a strategic lever for building stakeholder trust, attracting responsible investment, and driving long-term corporate value. At CityLinkers, we empower businesses to navigate the evolving ESG landscape with clarity, confidence, and purpose.

Whether you're preparing your first ESG report or enhancing a mature sustainability strategy, our tailored advisory services ensure that your disclosures are accurate, credible, and aligned with both regulatory requirements and international best practices.

Let CityLinkers be your trusted partner in turning ESG commitments into measurable impact.

To learn how we can support your ESG reporting and sustainability goals, please contact us.

Partner with CityLinkers to advance your ESG ambitions

ESG reporting is no longer just a regulatory obligation—it’s a strategic lever for building stakeholder trust, attracting responsible investment, and driving long-term corporate value. At CityLinkers, we empower businesses to navigate the evolving ESG landscape with clarity, confidence, and purpose.

Whether you're preparing your first ESG report or enhancing a mature sustainability strategy, our tailored advisory services ensure that your disclosures are accurate, credible, and aligned with both regulatory requirements and international best practices.

Let CityLinkers be your trusted partner in turning ESG commitments into measurable impact.

To learn how we can support your ESG reporting and sustainability goals, please contact us.