From HKEX Appendix C2 Part D to HKFRS SDS S2: Are Your Scope 3 Disclosures Ready?

Ms. Kelly Lee

Senior Vice President, Policy and Secretariat Services, Listing, HKEX

Ms Kelly Lee joined Hong Kong Exchanges and Clearing Limited (“HKEX”) in 2013. She works within the Policy and Secretariat Services Unit of the Listing Division, and has been involved in HKEX’s major listing policy. She is leading the corporate governance, diversity and ESG regulatory initiatives in recent years. Ms. Lee is currently a member of the Sustainability Committee, the Sustainability Disclosure Standards Committee and the Sustainability Assurance Advisory Panel of the Hong Kong Institute of Certified Public Accountants. She is also an advisor to the Climate Change Framework for Building and Construction initiative under the Sustainable Development Committee of the Hong Kong Green Building Council. Ms. Lee also serves on the Advisory Committee for the revamp of the Caring Company Scheme of The Hong Kong Council of Social Service.
 
Prior to joining HKEX, Ms Lee was a senior associate practicing corporate and securities law in Hong Kong. Ms Lee graduated from the University of Hong Kong with two bachelor’s degrees in Business Administration (Law) and Laws. She is a qualified lawyer in Hong Kong and in England & Wales.

Ms. Eddie Ng

Chair, Sustainability Disclosure Standards Committee, HKICPA; Partner, ESG Reporting and Assurance, KPMG China

Eddie Ng is the firm’s technical leader of reporting and assurance of non-financial information and has hands-on experience in supporting professionals and clients of KPMG China in interpreting ESG-related requirements and ESG assurance matters. She possesses expertise and implementation experience across a range of sustainability services to support companies in preparing their ESG reports.

Eddie is KPMG’s Global Corporate and Sustainability Reporting (CSR) Topic Team member and ASPAC CSR and ESG Assurance Topic Team Leader. She is also the Chair of the Hong Kong Institute of Certified Public Accountants (HKICPA)’s Sustainability Disclosure Standards Committee and the HKICPA’s Sustainability Assurance Advisory Panel. Eddie has a master degree in environmental management.

Mr. Ryan Foo

Senior Technical Manager, TÜV Rheinland

Ryan has over 12 years of professional experience specializing in consulting and assurance services for ESG reporting and compliance with the HKEx ESG Code. He is also a certified CASCALE Higg Facility Environmental Module (FEM) verifier.

Ryan possesses extensive industry expertise in ESG management and reporting, particularly within the real estate and manufacturing sectors. He is well-versed in leading global ESG frameworks and standards, including the Global Reporting Initiative (GRI) and Task Force on Climate-related Financial Disclosures (TCFD).

Ryan provides strategic advisory services to help organizations improve their ESG ratings, including MSCI Global ESG Rating, EcoVadis, and WIND ratings. He offers tailored solutions to enhance ESG performance and meet stakeholder expectations.

Ryan is proficient in utilizing various corporate sustainability and carbon footprint data management software and has hands-on experience implementing corporate sustainability reporting data management systems for diverse organizations. He has successfully developed and deployed systems that streamline ESG data collection, analysis, and reporting processes for MTR, Power Assets and CLP.

Ms. Natalie Siu

Head of Group Communications, HKT

As HKT’s Head of Group Communications, Natalie Siu plays a key role in advancing the Group’s sustainability agenda. She works closely with senior management, business units and cross-functional teams to shape ESG strategy, oversee sustainability disclosures, and communicate the Group’s ESG commitments to stakeholders. Natalie drives stakeholder engagement and thought leadership initiatives that promote sustainable business practices and long-term value creation. With extensive experience in corporate communications, she helps strengthen transparency, accountability and trust while supporting the Group’s broader sustainability and climate-related objectives. Natalie also leads the development of the Group’s ESG Report, ensuring alignment with evolving regulatory requirements and international reporting standards.

Ms. Joey Lau

Sustainable Development Manager, Swire Properties

Joey Lau currently serves as the Sustainable Development Manager at Swire Properties, one of the leading property developers in Hong Kong and the Chinese Mainland. Her role involves providing strategic advice around implementation of the company’s sustainable development strategy with heavy focus around carbon management, supply chain ESG management and sustainability indices.

Throughout her career, Joey has held sustainability and environmental management roles across both consultancy and in-house settings, working with leading conglomerates and real estate developers. She has developed extensive expertise in greenhouse gas accounting and decarbonisation, environmental target setting, nature and biodiversity assessments, supply chain ESG management, sustainability reporting, environmental impact assessments, green building certifications, and climate risk assessment.

Beyond her corporate role, Joey is actively involved in shaping industry standards and advancing sustainability best practices. She has contributed to the Hong Kong Green Building Council’s Climate Change Framework update and serves as a member of the Science Based Targets initiative (SBTi) Expert Working Group, supporting the development of global net-zero and climate standards.

Mr. Ringo Yu

Senior ESG Consultant, Presgo

JRingo brings over 20 years of experience in corporate ESG compliance, sustainability reporting, and net-zero strategies. He leads consulting services aligned with GRI, SASB, HKEX, and ISSB (IFRS S1/S2) standards.

His expertise spans corporate sustainability, supply-chain ESG, M&A compliance, and AI-driven carbon-reduction platforms. He specializes in identifying ESG market opportunities for mainland Chinese enterprises pursuing Hong Kong IPOs and conducts research on HKFRS S1/S2 adoption for financial institutions.

He is globally certified as a Sustainability Excellence Associate (ISSP-SEA), Certified Environmental Social Governance Analyst (CESGA®), and Certified Sustainable Supply Chain and Logistics Professional (CSSCLP™).