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New Companies Ordinance Cap 622

Hong Kong Current 2014

Legal Framework for operation of companies in Hong Kong. It aims to achieve four main objectives, namely, to enhance corporate governance, ensure better regulation, facilitate business and modernize the law.

Issuer name

Companies Registry

Government ministry


More information

It required Hong Kong incorporated companies (Unless exempted) to include in the business review section of their directors’ report: 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. (pg. 356)

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

Disclosure venue

Directors' report




Hong Kong


Asia Pacific

Date of publication


Issuer type

Governments (governmental department, agency)

Reporting requirements

Public law and regulation

Mandatory or voluntary


The geographical scope


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