Environmental, Social and Governance (ESG)

Scope 3 Emissions in Practice (Financial Services)

In Development


This is module 8a of the Sustainability Excellence for Talent Certification Programme (SET), which aims to provide learners with comprehensive knowledge on topics such as sustainability reporting frameworks, ESG ratings, climate risks, and net zero.

Focusing on financial institutions, this module details the 15 categories of Scope 3 emissions and methodologies for calculating these emissions using the GHG Protocol and PCAF standards. Participants will evaluate real-world disclosures and learn best practices for data collection and calculation, ensuring accurate and comprehensive reporting of Scope 3 emissions.

Check out the other modules in the Programme:
Introduction to IFRS S1 and S2
Introduction to HKEX Listing Rule – ESG Code
Climate Risk Management in Practice
ESG Data and Rating in Practice
Introduction to GHG Emissions
Introduction to GRI
Scenario Analysis in Practice
Scope 3 Emissions in Practice (Corporates)
Science-based Target Setting in Practice (Financial Services) or Science-based Target Setting in Practice (Corporates)


On completion of this eCourse, you will be able to:
- Define 15 categories of Scope 3 emissions
- Apply Scope 3 emissions calculations with a focus on financial institutions with the GHG Protocol and the GHG Accounting and Reporting Standard by PCAF
- Evaluate the disclosures of Scope 3 emissions by financial institutions


- Overview of Scope 3 emissions and its 15 categories
- Introduction of GHG Protocol and GHG Accounting and Reporting Standard by PCAF for financed emissions
- Example of data collection and calculations of Scope 3 emissions
- Case study – Scope 3 emissions for financial institutions

Who should attend

This course is primarily targeted at corporate sustainability officers, compliance officers, risk managers, operating managers, senior management of financial institutions, and those who are interested in this topic.


Relevant Subject
Type 1 - Dealing in securities
Type 2 - Dealing in futures contracts
Type 3 - Leveraged foreign exchange trading
Type 4 - Advising on securities
Type 5 - Advising on futures contracts
In Development
SFC:1.50, PWMA:1.50
All Member: HK$680
Staff of Corporate Member: HK$680
Non-Member: HK$1360
Chinese Securities Association of Hong Kong (HKCSA): HK$950