Friday 9 December 2011

Hong Kong: HKEx consults on guide to ESG reporting

The Hong Kong Stock Exchange has published for consultation its proposed Environmental, Social and Governance (ESG) Reporting Guide: see here (pdf). The purpose of the Guide is to raise awareness and encourage listed companies to disclose more ESG information. The Exchange is not proposing that compliance with the Guide should be mandatory but it indicates that in future the Guide may operate on a 'comply or explain' basis.

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