• Service: Audit, Advisory, Risk Consulting
  • Type: Business and industry issue
  • Date: 11/1/2011

Making the right choices: Developing a sustainability reporting strategy 

The Hong Kong Stock Exchange has been considering guidelines for Environmental Social and Governance (ESG) disclosure, a development that keeps Hong Kong in line with a global trend among stock exchanges to recommend and mandate increased disclosure around sustainability. The long-term vision is to upgrade the reporting requirements to "comply or explain", which is similar to the arrangement for the Code on Corporate Governance Practices. For many Hong Kong listed companies, development of guidelines would mean they must make an active decision whether or not to initiate sustainability reporting. For others, it is a chance to consider ways to improve their existing reporting frameworks to differentiate themselves in the market.


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