Back to overview

BEC Handbook: Understanding Materiality for Environmental, Social and Governance Reporting

Hong Kong Current 2014

This Handbook provides a reference point to HKEx listed companies confronting the task of understanding which KPIs are material to their business. It provides a peer by peer comparison of what companies in different industries and jurisdictions around the world deem sufficiently important or “material” to include in their ESG Reports. By identifying common elements for disclosure that are well established among international companies recognised as leaders in the field of sustainability reporting, this Handbook offers a starting point for new reporters beginning to assess materiality.

Issuer name

Business Environment Council (BEC)

More information

Additional information on the current level and type of ESG disclosure of select Hong Kong companies is provided.

Reporting resources


Organizations covered by the instrument

All Companies

Industry scope

All/none specified




Hong Kong


Asia Pacific

Date of publication


Issuer type

Industry bodies, business associations

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary


The geographical scope