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About this Report

About this report

This section outlines how CLP follows the following key reporting principles.

  • Materiality: Since 2018, the approach of CLP’s materiality assessments considers how megatrends could impact the success of its strategy in the medium- to long-term. In 2021, CLP adopted a double materiality assessment to categorise financially material and impact material topics. Full details on this approach can be found in the Materiality assessment section.
  • Quantitative and consistency: CLP adopts international best practices in its ESG disclosure, and has referenced several reporting guidelines and frameworks to facilitate transparency and comparability. Details are described in the Reporting frameworks and content indices section.
  • Boundaries: CLP reviews its reporting scope regularly to ensure the material components of the Group’s overall portfolio are included. The Reporting scope and data verification section outlines the boundaries of the data available for disclosure.



Visit the CLP Group website for a discussion of its approach to sustainability, as well as the latest information on key sustainability ratings and ESG awards.

Approach to sustainabilityKey sustainability ratings and ESG awards

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