Consultation Conclusion on Environmental, Social and Governance (ESG) Reporting Guide

The Stock Exchange of Hong Kong Limited published the consultation conclusion on the ESG Guide in Dec 2015, with the following updates:


The issuer must state in its annual report or a separate ESG report whether it has complied with the “comply or explain” provisions set out in the ESG Guide for the relevant financial year; 

The issuer must disclose its ESG information on an annual basis and regarding the same period covered in its annual report;

The Guide is rearranged into two Subject Areas:

A. Environmental and B. Social;

The Key Performance Indicators (“KPIs”) are upgraded under the “Environmental” Subject Area to “comply or explain” and its implementation will be effective for issuers’ financial years commencing on or after 1 January 2017.




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