Journal
Field notes
Notes on ESG finance wording, climate tables, and Hong Kong reporting calendars.
Preparing dual-language ESG packs without doubling the errors
Dual-language packs fail when each language is “finished” by a different team on a different night. Figures get updated in English tables …
Organisational boundaries and why intensity ratios break
Intensity ratios look simple until the denominator and numerator stop sharing a boundary. A common break: emissions exclude a joint venture …
Building an issues log the audit committee will actually read
Long review memos lose committees. We keep the full working paper for management, then compress the board note to three bands: must-fix …
When ESG narrative and finance footnotes disagree
Practical patterns we see when front-half ESG wording drifts away from the notes that lenders and analysts actually read.