Back to overview

檢討《環境社會及管治報告指引》及相關《上市規則》條文

Reviewing the "Guidelines for Environmental, Social and Governance (ESG) Reporting" and related provisions in the "Listing Rules"

}

Summary

To increase public concern regarding companies' ESG performance in addition to financial and operational performance. ESG reporting can help a company to manage the expectations of its stakeholders, including investors, customers, employees and the wider community, with respect to its ESG performance, communicate any strong aspects of this performance and thereby enhance the level of trust in its brand and its reputation.

Issuer

Hong Kong

Year

2019

Region

Asia

Issuer (type)

Hong Kong Stock Exchange (香港交易所) (Stock Exchange)

Instrument type

Consultation

Disclosure instrument

Yes

Geographical scope

International

Mandatory or voluntary

Voluntary

Text analysis

    • High 1.25%
    • Low 0.00%
    • E focus: climate change, energy, energy use, environment, ghg emissions, greenhouse gas, hazardous waste, sustainable finance, waste, water, emissions
    • S focus: discrimination, diversity, employee turnover, employment practices, fair trade, forced labour, gender pay, human rights, intellectual property, recruitment, social impacts, compensation
    • G focus: board diversity, bribery, corruption, esg governance, esg report, esg reporting, esg reports, financial reporting, internal control, lobbying, money laundering, responsible investment, risk management, accountability
    • Finance, Management, Manufacturing, Mining, Professional services, Transportation