Academy of Interdisciplinary Studies Division of Environment and Sustainability 243 Green Finance and Sustainable Investments Supervisor: ZHOU Zoey Yiyuan / ENVR Student: MAK Tin Nok / DA Course: UROP 1100, Fall This report presents a comprehensive analysis of three interconnected projects focused on Environmental, Social, and Governance (ESG) corporate reporting, the Voluntary Carbon Market (VCM), and mutual funds data. The first section details the methodology for batch downloading ESG reports from publicly listed companies using Refinitiv Workspace, highlighting the evolution of ESG reporting since its inception in the early 2000s. The second part reviews literature on the VCM and its relationship with biodiversity through nature-based solutions. Lastly, the report examines mutual funds data in the U.S. and European markets. Future work will focus on expanding the dataset of ESG disclosures and analyzing trends to inform stakeholders about current practices and their implications for corporate performance and sustainability efforts, as well as exploring which investors have withdrawn from Climate Action 100+ (CA100+). Green Finance and Sustainable Investments Supervisor: ZHOU Zoey Yiyuan / ENVR Student: MAN Ming Hong / FINA Course: UROP 1000, Summer This research project comprehensively investigates the disclosure practices of green bond issuers listed on an official exchange through a systematic multi-phase approach. Initially, an automated program extracted green bond reports from exchange websites, focusing on identifying third-party verification presence. Titles of assurance reports were cataloged and stored in a structured database for systematic review. A detailed manual examination of issuer corporate websites was conducted to assess the availability and completeness of disclosures across key categories: green bond frameworks, pre-issuance external reviews, historical and current green bond reports, post-issuance reports, assurance statements, and use-of-proceeds disclosures. The analysis reveals marked variability in disclosure practices, widespread website accessibility challenges, and gaps in standardized reporting. These findings highlight the urgent need for harmonized disclosure protocols and improved online transparency to bolster investor trust and market integrity in green finance. Green Finance and Sustainable Investments Supervisor: ZHOU Zoey Yiyuan / ENVR Student: NG Lok Him Ian / QFIN Course: UROP1100, Summer This report explores the domain of green finance, focusing on data collection and analysis for ESG (Environmental, Social, and Governance) reports, audit documents, and green bond frameworks. To analyse the financial data and performance indicators of companies and investment portfolios that prioritise ESG criteria, this research project organises extensive datasets by acquiring over 800 ESG and audit reports for Chinese firms from stock exchange databases and compiling green bond-related documents for over 350 companies spanning diverse industries and countries. The findings highlight trends in sustainable financing, revealing increased adoption of green bonds and ESG transparency. Nevertheless, a comparative analysis suggests a notable disparity in the propensity of Eastern versus Western companies to disclose the environmental impacts of their operations.
RkJQdWJsaXNoZXIy NDk5Njg=