Green finance: ESG conduct code for ratings and data providers up for industry discussion, aims to raise transparency

“The code, together with the self-attestation document, will be vital in fostering greater transparency, quality and reliability of ESG information, as well as comparability of products,” said SFC CEO Julia Leung Fung-yee.

Securities and Futures Commission CEO Julia Leung Fung-yee, pictured at the SFC offices in Quarry Bay in September 2021. Photo: Jonathan Wong

The code of conduct will have four key elements: transparency, governance, systems of control, and management of conflicts of interest, according to the draft published on the website of the International Capital Market Association (ICMA), which leads the industry working group as the secretariat.

“ESG ratings and data products are essential resources for the sustainable finance market,” Bryan Pascoe, CEO of ICMA, said in a statement on Friday.

“We are pleased to coordinate this important working group sponsored by the SFC to develop and promote a voluntary code of conduct. We will continue to contribute our considerable experience in bringing about industry-led standards and our global expertise in sustainable finance.”

The code of conduct introduces clear standards for providers of ESG ratings and data products and clarifies how such providers can interact with wider market participants, according to the draft paper.

Work on the draft code started last October when the SFC announced it would support and sponsor the initiative. An industry-led working group comprising representatives from providers in Hong Kong, mainland China and international markets, as well as key users from the local finance industry, led the effort. The SFC, the Hong Kong Monetary Authority, and the Insurance Authority are among the observers of the working group.
The Hong Kong government has been promoting the city’s development into a hub for green and sustainable finance serving mainland Chinese and international companies.

Green and sustainable debt issued in Hong Kong, including both bonds and loans, accounted for over a third of such debt issued across Asia in 2023, although the volume had decreased by 35 per cent year on year to US$52.1 billion, according to data provided to the Post by the Financial Services and the Treasury Bureau.

The draft of the voluntary code of conduct was modelled on international best practices recommended by the International Organization of Securities Commissions (IOSCO), as well as other existing industry standards.

In late 2021, IOSCO had urged securities regulators globally to address the lack of transparency in ESG rating methodologies and potential conflicts of interest between ratings providers and companies being rated.

The draft voluntary code of conduct is interoperable, as it is consistent with the expectations introduced in other major jurisdictions, according to the SFC, which added the code is available in both English and Chinese to encourage wider adoption.

The public consultation on the draft code of conduct will run until June 17.

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