HKEx Listing Rules – Disclosure of financial information

Hong Kong Current 2015

The amended listing rules require all listed issuers, whether or not they are incorporated in Hong Kong, to include in the business review section of their directors’ report: a dicussion of their environmental policies and performance; a discussion with their compliance with relevant laws and regulations that have a significant impact to them; an account of their key relationships with employees, customers, suppliers and other stakeholders


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All listed companies

Issuer type

Stock Exchange

Type of instrument

Code of conduct or guideline

Mandatory or voluntary


The geographical scope


Project Partners