This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Hong Kong exchange moves to ESG reporting

  • Leaf - sustainability (green) Image
  • Hong Kong Image

06 Sep 2012

The Stock Exchange of Hong Kong Limited has published its Consultation Conclusions on Environmental, Social and Governance Reporting Guide. The Exchange has decided to implement the guide as a 'recommended practice' with a view to moving to a "comply or explain" basis of ESG reporting by 2015.

The guide results from a consultation process begun in 2011, and will form an appendix to the existing Listing Rules for the exchange and will apply to issuers with financial years ending after 31 December 2012.  Entities following the Guide will provide disclosures on workplace quality, environmental protection, operating practices and community involvement.

The exchange expects to undertake further consultation before moving to a 'comply or explain' basis of reporting.

Click for press release (link to HK Exchange website).

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.