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CRITERIA
Overall Awards & Sub-Category Awards
General
| 1. | Conformity with the requirements of the relevant financial
reporting standards, including Hong Kong Financial Reporting Standards / International Financial Reporting Standards / China Accounting Standards for Business Enterprises; and the provision of accounting information over and above the requirements |
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| 2. | a. | Conformity with the disclosure requirements of the Hong Kong Stock
Exchange and Hong Kong Companies Ordinance |
| b. | Provision of information relating to environmental, social and governance | |
| 3. | a. | General presentation such as design, general layout, photographs, graphs,
charts, diagrams, illustrations, infographics and indexing |
| b. | Understandability, clarity and conciseness | |
| 4. | Summary of past results and highlights | |
| 5. | Management discussion and analysis | |
| a. | General description of business | |
| b. | Analysis of assets/liabilities | |
| c. | Analysis of income/expenses | |
| 6. | Indications of prospects / Forward looking statements | |
| 7. | Promptness of reporting | |
| 8. | Accessibility of the annual report on the organization’s website | |
Non-profit Making and Charitable Organizations
| 1. | General presentation of financial statements | |
| a. | Balance sheets | |
| b. | Income statements | |
| c. | Cash flow statements | |
| d. | Details of revenue and expenses | |
| 2. | Provision of information relating to environmental, social and governance | |
| 3. | a. | General presentation such as design, general layout, photographs,
graphs, charts, diagrams, illustrations, infographics and indexing |
| b. | Understandability, clarity and conciseness | |
| 4. | Purpose, general description of activities and performance | |
| 5. | Indications of prospects/ Forward looking statements | |
| 6. | Promptness of reporting | |
| 7. | Accessibility of the annual report on the organization's website | |
Special Awards for ESG Reporting
General & Non-profit Making and Charitable Organizations
| 1. | Provision of information relating to environmental, social and governance | |
| a. | Environmental such as emissions, use of resources, the environment and natural resources and climate change | |
| b. | Social such as employment and labour practices, operating practices and community | |
| c. | Governance such as governance structure, sustainability responsibilities, governance process, contingency planning and risk management | |
| 2. | a. | General presentation such as design, general layout, photographs, graphs, charts, diagrams, illustrations, infographics and indexing |
| b. | Understandability, clarity and conciseness | |
| 3. | Reporting on commitment to ethical values and behaviours | |
| 4. | Materiality assessment | |
| 5. | Indications of credibility and quality: assurance and reporting process | |
| 6. | Feedback mechanisms and stakeholder engagement | |
| 7. | Presentation and accessibility of report(s) with ESG information on the organization's website | |
評審標準
綜合獎項 & 子類別獎項
「工商企業」類
| 1. | 符合相關財務報告準則的披露要求，包括 《香港財務報告準則》／《國際財務報告準則》／《中國企業會計準則》；及披露會計準則要求以外的資訊 |
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| 2. | a. | 符合香港證券交易所及《香港公司條例》的披露要求 |
| b. | 提供有關環境、社會及管治的資料 | |
| 3. | a. | 一般表述方式，如設計、整體排版、照片、圖表、插圖、資訊圖表及索引 |
| b. | 可理解性、清晰度及簡潔度 | |
| 4. | 過去業績及亮點概述 | |
| 5. | 管理層討論與分析 | |
| a. | 業務概況 | |
| b. | 資產／負債分析 | |
| c. | 收入／支出分析 | |
| 6. | 前景預測／前瞻性陳述 | |
| 7. | 出版公司年報的及時性 | |
| 8. | 公司年報在機構網站上的可取得性 | |
「非牟利及慈善機構」類
| 1. | 財務報表的一般列報方式 | |
| a. | 資產負債表 | |
| b. | 損益表 | |
| c. | 現金流量表 | |
| d. | 收入和支出明細 | |
| 2. | 提供與環境、社會及管治相關的資訊 | |
| 3. | a. | 一般表述方式，如設計、整體排版、照片、圖表、插圖、資訊圖表及索引 |
| b. | 可理解性、清晰度及簡潔度 | |
| 4. | 對活動和績效的目的及一般概述 | |
| 5. | 前景預測／前瞻性陳述 | |
| 6. | 出版公司年報的及時性 | |
| 7. | 公司年報在機構網站上的可取得性 | |
環境、社會及管治報告獎
「工商企業」類 &「非牟利及慈善機構」類
| 1. | 提供與環境、社會及管治相關的資訊 | |
| a. | 環境方面，如排放、資源運用、環境和自然資源及氣候變化 | |
| b. | 社會方面，如就業及勞工慣例、營運慣例及社區活動 | |
| c. | 管治方面，如管治架構、可持續性責任、管治程序、應急計劃及風險管理； | |
| 2. | a. | 一般表述方式，如設計、整體排版、照片、圖表、插圖、資訊圖表及索引 |
| b. | 可理解性、清晰度及簡潔度 | |
| 3. | 對道德價值觀及行為承諾方面的報告 | |
| 4. | 重要性評估 | |
| 5. | 可信度及品質指標：保證及報告程序 | |
| 6. | 反饋機制及利益相關者的參與 | |
| 7. | 包含環境、社會及管治資訊的報告在機構網站上的可取得性 | |
评审标准
综合奖项 & 子类别奖项
「工商企业」类
| 1. | 符合相关财务报告准则的披露要求，包括 《香港财务报告准则》／《国际财务报告准则》／《中国企业会计准则》；及披露会计准则要求以外的资讯 |
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| 2. | a. | 符合香港证券交易所及《香港公司条例》的披露要求 |
| b. | 提供有关环境、社会及管治的资料 | |
| 3. | a. | 一般表述方式，如设计、整体排版、照片、图表、插图、资讯图表及索引 |
| b. | 可理解性、清晰度及简洁度 | |
| 4. | 过去业绩及亮点概述 | |
| 5. | 管理层讨论与分析 | |
| a. | 业务概况 | |
| b. | 资产／负债分析 | |
| c. | 收入／支出分析 | |
| 6. | 前景预测／前瞻性陈述 | |
| 7. | 出版公司年报的及时性 | |
| 8. | 公司年报在机构网站上的可取得性 | |
「非牟利及慈善机构」类
| 1. | 财务报表的一般列报方式 | |
| a. | 资产负债表 | |
| b. | 损益表 | |
| c. | 现金流量表 | |
| d. | 收入和支出明细 | |
| 2. | 提供与环境、社会及管治相关的资讯 | |
| 3. | a. | 一般表述方式，如设计、整体排版、照片、图表、插图、资讯图表及索引 |
| b. | 可理解性、清晰度及简洁度 | |
| 4. | 对活动和绩效的目的及一般概述 | |
| 5. | 前景预测／前瞻性陈述 | |
| 6. | 出版公司年报的及时性 | |
| 7. | 公司年报在机构网站上的可取得性 | |
环境、社会及管治报告奖
「工商企业」类 &「非牟利及慈善机构」类
| 1. | 提供与环境、社会及管治相关的资讯 | |
| a. | 环境方面，如排放、资源运用、环境和自然资源及气候变化 | |
| b. | 社会方面，如就业及劳工惯例、营运惯例及社区活动 | |
| c. | 管治方面，如管治架构、可持续性责任、管治程序、应急计划及风险管理； | |
| 2. | a. | 一般表述方式，如设计、整体排版、照片、图表、插图、资讯图表及索引 |
| b. | 可理解性、清晰度及简洁度 | |
| 3. | 对道德价值观及行为承诺方面的报告 | |
| 4. | 重要性评估 | |
| 5. | 可信度及品质指标：保证及报告程序 | |
| 6. | 反馈机制及利益相关者的参与 | |
| 7. | 包含环境、社会及管治资讯的报告在机构网站上的可取得性 | |