The HKEx ESG Reporting Guide applies to all listed companies and is effective for financial year beginnning on or after 1 Jan 2016. Issuers should publish ESG report on an annual basis. A “comply or explain” approach is adopted for the disclosure of environmental and social policies, and compliance with relevant laws and regulations that have a significant impact on the issuer. ‘Comply or explain’ is also applicable to the disclosure of environmental KPIs listed out in the ESG Reporting Guide for financial year beginning on or after 1 Jan 2017.
Industry sectors covered by the instrument
Organizations covered by the instrument
All listed companies
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
The geographical scope