Engagement
ESG Finance Disclosure Review
Independent review of ESG statements that connect to financial figures, covenants, and listing-rule footnotes before public release.
Who this is for
Finance controllers, sustainability reporting leads, and audit committee chairs who need a second reading of ESG finance wording before the annual report, interim pack, or lender package is final.
Result you receive
A written findings memo ranked by severity, a tracked issues log tied to specific pages and tables, and a short board briefing note that separates must-fix items from judgment calls.
Scope included
- Intake of draft ESG narrative, climate tables, and related finance footnotes
- Mapping of claims against HKEX ESG reporting expectations and ISSB-aligned wording where you choose that frame
- Sample testing of quantitative links between ESG metrics and financial statement captions or covenant schedules
- Consistency checks across front-half narrative, ESG appendix, and risk factor language
- Closing call to walk through findings with your internal owners
Scope excluded
- Formal assurance opinion under ISAE or HKSAE standards
- Preparation of the sustainability report from scratch
- Legal opinion on listing-rule compliance
- Restatement of audited financial statements
Process and timeline
Most mid-cap packs complete in three to five weeks from receipt of a near-final draft. Compressed cycles of ten business days are possible when the document set is already frozen and owners are available for clarifications.
- Kickoff and document room setup
- Materiality and claim inventory
- Finance-link sample testing
- Draft findings and client walkthrough
- Final memo and board note
Preparation we need from you
Near-final Word or PDF drafts, prior-year published pack, climate calculation workbook (if used), and a contact list for finance, sustainability, and legal owners. Incomplete calculation files slow the quantitative tests more than narrative gaps do.
Fees and next step
Fees are quoted as a fixed engagement price based on page count, number of quantitative tables, and whether climate scenario text is in scope. Start with a scoping call so we can confirm timeline against your print or filing date.