Currently, addressing climate change and pursuing the "dual carbon goals" have become widely recognized societal consensuses. The development of ESG evaluation systems and investment projects is thriving. By 2025, the global ESG asset management scale is expected to exceed $53 trillion, accounting for more than one-third of the total global asset management scale. At the same time, major economies worldwide are vigorously promoting the construction of ESG standard systems and investment projects.

The current development of ESG investment significantly reflects the increasing attention of the global financial market towards sustainable development and social responsibility. Since the introduction of the United Nations Principles for Responsible Investment (PRI), the importance of ESG issues has been rising globally, evident in the number of participating institutions and the scale of assets under management. By July 2023, 5,384 institutions worldwide had signed the PRI, an increase of over 330 institutions compared to the same period last year. These institutions include asset owners, asset management institutions, and third-party service providers, covering all aspects of the investment industry. Notably, among the top 50 global asset management institutions by scale, 43 have become PRI members, accounting for 86%. This high proportion demonstrates the emphasis placed by leading asset management institutions on ESG investment. By the second quarter of 2023, the total asset management scale of contracted institutions had reached an astonishing $121.3 trillion, highlighting the significant position of ESG investment in the global investment market.

Hong Kong has become a global stalwart in energy conservation, carbon reduction and energy transition. HKEX reviewed ESG reports issued by 2,489 listed companies in 2024, a five-fold increase compared to 2022. the ESG reporting guidelines stipulate a total of four environmental dimensions and eight social dimensions of disclosure. In terms of climate-related disclosures, HKEX requires all large-cap issuers to need to disclose in accordance with the climate-related disclosure guidelines from 2026 onwards.

In terms of climate scenario analysis, 80% of large cap issuers have conducted a scenario analysis, and over 70% have assessed climate-related risks using a scenario analysis. In terms of GHG emissions, all large-cap issuers have disclosed Scope 1 and Scope 2 data, and 50% have disclosed Scope 3 data. In terms of activities covered by Scope 3 data, business travel (69%), purchases of products and services (67%), and waste generated from operations (62%) accounted for a higher share. The generally lower share of disclosure for downstream activities may be explained by the lack of information on the use of customer products and services by large-cap issuers.

The ESG MNC Leaders Summit gathers hundreds of prominent political, business and academic figures and leaders from around the world to provide authoritative and forward-looking guidance and action guidelines for the development of global ESG programs and the achievement of carbon neutrality goals.