The International Integrated Reporting Council (IIRC) has made available another publication in its <IR> Creating Value series that focusses on human capital within a business. It highlights the value of reporting on human capital, sharing some of the developments and experimentation taking place in this area. It also identifies the benefits of human capital management and reporting, including the particular benefits to be gained from applying Integrated Reporting. Please click to access The value of human capital reporting on the IIRC website.

Singapore’s local bourse, the Singapore Exchange (SGX), officially launched its guidelines on sustainability reporting which mandates that all listed companies report on a ‘comply or explain’ basis from financial year 2017. More information is available on the SGX website.

The Hong Kong Exchanges and Clearing Limited (HKEX) recently updated its own ESG Reporting Guide and adopted "comply or explain" provisions for certain disclosure obligations in order to assist companies in their goals of being more transparent and accountable to their stakeholders. A linkage and gap analysis document connecting the HKEX ESG Reporting Guide and the GRI G4 Guidelines has also been developed. More information is available on the GRI website.