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檢討《環境社會及管治報告指引》及相關《上市規則》條文

Reviewing the "Guidelines for Environmental, Social and Governance (ESG) Reporting" and related provisions in the "Listing Rules"

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Summary

To increase public concern regarding companies' ESG performance in addition to financial and operational performance. ESG reporting can help a company to manage the expectations of its stakeholders, including investors, customers, employees and the wider community, with respect to its ESG performance, communicate any strong aspects of this performance and thereby enhance the level of trust in its brand and its reputation.

Reviewing the "Guidelines for Environmental, Social and Governance (ESG) Reporting" and related provisions in the "Listing Rules"
Issuer

Hong Kong

Year

2019

Region

Asia

Issuer (type)

Hong Kong Stock Exchange (香港交易所) (Stock Exchange)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary


Global Reporting Initiative (GRI)
  • Other
Main industries targeted
  • Finance & Insurance
  • Manufacturing
  • Mining, Quarrying, Oil & Gas Extraction
  • Professional, Scientific, & Technical Services
Restrictiveness

Very Low

Sustainable Development Goals (SDGs)
  • SDG 12: Responsible Consumption and Production
  • SDG 13: Climate Action

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