ESGC Community Benchmark


General Sector v1.02022 Dec 2023 Feb 2023 Mar 2023 May2023 May
Construction v1.02022 Oct 2022 Nov 2022 Dec 2023 Feb 2023 May
General Sector v2.02023 Mar 2023 Jun2023 Jul2023 Aug2023 Oct
Construction v2.02023 May 2023 Jun2023 Jul2023 Aug2023 Oct
Interior Design2024 Apr
Roadmap for the ESG benchmark in focused industry
Green Color – Completed
Yellow Color – Work in progress

Through the experience and contribution of the ESGC committee members, the ESGC Community benchmark is a point of reference evaluating the ESG performances of corporates in affordable, accountable, actionable and apprehensible way. The ESG performances are quantified, qualified and checked against a set of benchmarking indicators. With an accountable benchmark, corporates are able to track their ESG performances and make respective self-positioning. Subsequent resource allocation and planning are hence facilitated.


The latest version of our framework is aligned with the recently released IFRS S1 – ‘General Requirements for Disclosure of Sustainability-related Financial Information’ and IFRS S2 – ‘Climate-related Disclosures’ by the International Sustainability Standards Board (ISSB). We also refer to the Rules and Guidance – Appendix 27 Environmental, Social and Governance Reporting Guide from Hong Kong Exchanges and Clearing (HKEX) for determining carbon emission conversion factors in ESG Benchmarking.

During the initial development of the framework (version 1), we consulted the appropriate guidelines and indicators under the Sustainability Accounting Standards Board (SASB) standards and the 17 Sustainable Development Goals (SDGs) proclaimed by the United Nations. From this extensive set of indicators, we shortlist the ones that best reflect a company’s key performance areas.

To ensure practicality and cost-effectiveness, we conduct surveys, questionnaires, and interviews to form a set of indicators that maximize readiness while minimizing difficulty and expenses for companies. Our ESG Benchmarking scheme is not a one-off process but a continuous improvement initiative. We provide periodic updates of data, typically on a quarterly basis. Additionally, we continually enhance and adapt our framework to reflect market changes, resulting in different versions and indicators over time.

By staying updated and responsive, we aim to provide valuable insights and support to companies as they navigate their ESG journey.

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