Measurement
Articles tagged “Measurement” (3). Topic tags support on-site filtering and discoverability; they are not social-media hashtags.
-
2025: measurement and board accountability in the Scope 1／2 mandate year
Backdrop: Financial years from 2025 — all listed issuers mandatory Scope 1 and 2 GHG disclosure; other Main Board climate-related disclosures on comply-or-explain
The usual mandate-year risk is shipping a total whose assumptions nobody can explain. Boards need boundary, method and improvement ownership—not a cover-page figure alone.
-
2024 conclusions: phased climate rules and G-M-V measurement discipline
Backdrop: April 2024 HKEX climate-related disclosure consultation conclusions — phased implementation: mandatory Scope 1 and 2 from 2025; other Main Board climate requirements comply-or-explain; LargeCap mandatory from 2026
Phasing is not a licence to coast—it demands checkable yearly progress. G-M-V’s reminder: without governance and measurement, value narrative is borrowed against the future.
-
Environmental KPI upgrade: before measurement, ask who owns the definitions
Backdrop: Financial years from 2017 — Environmental KPIs upgraded to comply-or-explain; measurement and unit definitions become governance issues
A KPI without a definition cannot be measured—only estimated. The 2017 upgrade forced traditional industries to write units, scope and collection frequency into internal procedures.