Back

Reporting scope and data verification

GRI reference: 2-2, 2-3, 2-4

This report covers the CLP Group’s sustainability performance for the calendar year ending 31 December 2021. It is published at the same time as the CLP Annual Report. The previous CLP Sustainability and Annual Reports were published in March 2021.

CLP reviews its reporting scope regularly to ensure the material impact of the Group’s overall portfolio is covered. In 2021, there were no major changes to the reporting scopes of its ESG metrics.

CLP has continued to enhance the disclosure of ESG metrics, and the highlights are as follows:

  • Health, Safety and Environment (HSE): CLP has broadened the disclosure of safety and environmental metrics to meet external reporting requirements. New disclosures include: high-consequence injuries (representing life threatening or life-altering work-related injuries), mercury emissions and a number of water metrics. Several existing safety metrics have been revised to align with international reporting practices, and additional safety metrics are now independently assured.
  • Asset management: CLP has started to report the sent out of each type of renewable energy, namely solar, hydro, wind and waste-to-energy. It complements the existing disclosure on the generation capacity of the individual components of the renewable energy portfolio. Individual data points are independently assured. The total capacity and total sent out of the portfolio are also provided in the report to enable performance assessment.
  • Climate Vision 2050: CLP has converted the carbon emissions intensity (kg CO2/kWh) to GHG emissions intensity (kg CO2e/kWh) to align with the updated Climate Vision 2050 targets. Disclosure on the GHG emissions of the generation and energy storage portfolio is added to provide transparency to the calculation of the Group’s GHG intensity.
See CLP Group's portfolio on its website

GRI reference: 2-5

Limited assurance is provided by PricewaterhouseCoopers (PwC) on a selected set of environmental, social and governance-related Key Performance Metrics for this report, in accordance with:

  • The International Standard on Assurance Engagements 3000 (Revised), Assurance Engagements other than Audits or Reviews of Historical Financial Information, and
  • In respect of GHG emissions the International Standard on Assurance Engagements 3410, Assurance Engagements on Greenhouse Gas Statements.
Download the independent assurance report

Below is the definition of the Group's boundary for each of the main categories of data included in this report. Please refer to the 2021 CLP Annual Report for more details on the entities included in the consolidated financial statements.

Includes people employed by CLP entities and their subsidiaries. This also includes CLP employees who are assigned to work in joint ventures, joint operations or associates.

Selected financial figures are extracted from the Annual Report and the consolidated financial statements of CLP Holdings Limited and its subsidiaries (the Group) which is in accordance with Hong Kong Financial Reporting Standards (HKFRS) issued by the Hong Kong Institute of Certified Public Accountants (HKICPA). For a detailed description of the financial reporting scope, please refer to the Significant Accounting Policies – Consolidation and Equity Accounting on pages 232-233 of the 2021 Annual Report.

Includes people employed by CLP entities and their subsidiaries. This also includes CLP employees who are assigned to work in joint ventures, joint operations or associates.

Includes the Group's generation and energy storage portfolio, transmission and distribution infrastructure, coal mines, fuel storage facilities and offices that are:

  • Majority owned by CLP or under CLP’s operational control, defined as having full authority to implement CLP’s operating policies; and
  • Under construction or in operation during the reporting year.

100% of the performance data for in-scope assets is reported without adjustment based on CLP's equity share, unless otherwise stated.

Data are consolidated on an operational control basis. It includes the assets in the Group’s generation and energy storage portfolio that are:

  • Majority owned by CLP or under CLP’s operational control, and where full authority is given to implement CLP’s operating policies; and
  • In operation during the reporting year.

100% of the performance data for in-scope assets is reported without adjustment based on CLP's equity share, unless otherwise stated.

Includes the Group’s generation and energy storage portfolio, transmission and distribution infrastructure, coal mines and fuel storage facilities that are:

  • Majority owned by CLP or under CLP’s operational control, defined as full authority to implement CLP’s operating policies;
  • In operation during the reporting year; and
  • Posing material impact to the environment.

100% of the performance data for in-scope assets is reported without adjustment based on CLP's equity share, unless otherwise stated.

Includes the Group’s generation and energy storage portfolio, transmission and distribution, retail and other business activities where relevant, covering GHG emissions from Scope 1, 2 and 3.

Scope 1 CO2e

Includes the Group’s generation and energy storage portfolio, transmission and distribution infrastructure, coal mines and fuel storage facilities that are:

  • Owned by CLP, where assets are included on an equity basis (i.e. accounts for the data according to CLP’s equity share in the asset); and
  • In operation during the reporting year.

Scope 2 CO2e

Includes the Group’s generation and energy storage portfolio, transmission and distribution infrastructure, coal mines, fuel storage facilities and offices that are:

  • Owned or rented by CLP, where assets and offices are included on an equity basis (i.e. accounts for the data according to CLP’s equity share in the asset); and
  • In operation during the reporting year.

Scope 3 CO2e

Includes indirect emissions (not included in Scope 2) that occur in the value chain of CLP. It includes emissions from the Scope 3 categories relevant to CLP.

Data are consolidated on an equity basis with two variations:

  1. Equity basis includes the assets in the Group’s generation and energy storage portfolio that are:
    • Owned by CLP, where assets are included on an equity basis (i.e. accounts for the data according to CLP’s equity share in the asset); and
    • In operation during the reporting year.
  2. Equity plus long-term capacity and energy purchase basis adds onto (1) above and includes the assets in the Group’s generation and energy storage portfolio whose capacity and energy are purchased by CLP to meet customer demand, and where:
    • Purchase agreement duration is at least 5 years; and
    • Capacity or energy purchase is no less than 10MW.

Includes the Group’s generation and energy storage portfolio, coal mines or fuel storage facilities that are:

  • Majority owned by CLP or under CLP’s operational control, defined as full authority to implement CLP’s operating policies;
  • In operation during the reporting year; and
  • Posing material impact to the environment.

100% of the performance data for in-scope assets is reported without adjustment based on CLP's equity share, unless otherwise stated.

Data are consolidated on an equity basis with two variations:

  1. Equity basis includes the assets in the Group’s generation and energy storage portfolio that are:
    • Owned by CLP, where assets are included on an equity basis (i.e. accounts for the data according to CLP’s equity share in the asset); and
    • Under construction (for generation and energy storage capacity only) or in operation during the reporting year.
  2. Equity plus long-term capacity and energy purchase basis adds onto (1) above and includes the assets in the Group’s generation and energy storage portfolio whose capacity and energy are purchased by CLP to meet customer demand, and where:
    • Purchase agreement duration is at least 5 years; and
    • Capacity or energy purchase is no less than 10MW.

Includes power generation assets involved with the delivery of electricity to CLP Power Hong Kong customers, where:

  • The CO2 and CO2e emissions are from generation assets owned or controlled by CLP Power Hong Kong/ CAPCO in Hong Kong only (as nuclear power generation does not result in significant carbon emissions); and
  • The kWh is from the total electricity sales for CLP Power Hong Kong.

We use cookies for the purpose of enhancing your user experience and helping us better understand how the site is used. By continuing to visit this site, you agree to our Use of Cookies.


Back to top