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
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.	Provision of information relating to environmental, social and governance
	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.	Accessibility of report(s) with ESG information on the organization's website