Summary
This Guide comprises two levels of disclosure obligations: (a) “comply or explain” provisions; and (b) recommended disclosures.
Issuer
Hong Kong
Year
2016
Region
Asia
Issuer (type)
Hong Kong Stock Exchange (Stock Exchange)
Instrument type
Guidelines
Disclosure instrument
Yes
Geographical scope
National
Mandatory or voluntary
Mandatory
Text analysis
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- High 1.06%
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- Low 0.00%
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- E focus: energy, energy use, environment, greenhouse gas, hazardous waste, waste, water, emissions
- S focus: discrimination, diversity, employee turnover, employment practices, forced labour, intellectual property, recruitment, social impacts, compensation
- G focus: corruption, esg report, esg reporting, internal control, money laundering, risk management, bribery
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- Finance, Management, Manufacturing, Mining