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HKEX Listing Rules Disclosure of Financial Information

Hong Kong Current 2015

It require all listed issuers, whether or not they are incorporated in Hong Kong, to include few points on non financial information in the business review section of their directors’ report

Issuer name

Hong Kong Stock Exchange

More information

The NFI that needs to be included is (in accordance with the New Companies Ordinance Law) : a discussion 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

Comply or explain

True

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

Disclosure venue

Directors' report, ESG report

ESG coverage- G (Governance)

All

ESG coverage- Eco (Economic & General)

Economic performance, Trade and Investment

Status

Current

Country

Hong Kong

Region

Asia Pacific

Date of publication

2015

Issuer type

Stock Exchange

Reporting requirements

Self-regulation

Mandatory or voluntary

Mandatory

The geographical scope

Sub-national

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