The Stock Exchange of Hong Kong Limited (the Exchange), a wholly-owned subsidiary of Hong Kong Exchanges and Clearing Limited (HKEX), today (Friday) published the findings of its review of listed issuers' Environmental, Social and Governance (ESG) reports.

EXCHANGE REVIEWS LISTED ISSUERS’ IMPLEMENTATION OF ESG REPORTING GUIDE
Regulatory
18 May 2018
First review of its kind by Exchange
Disclosures by 400 randomly selected issuers examined
Overall level of compliance with ESG Guide high; quality of reporting varied


The Stock Exchange of Hong Kong Limited (the Exchange), a wholly-owned subsidiary of Hong Kong Exchanges and Clearing Limited (HKEX), today (Friday) published the findings of its review of listed issuers' Environmental, Social and Governance (ESG) reports.

The review involved analysing the disclosures made by 400 randomly selected issuers with financial year-end dates of 31 December 2016, 31 March 2017 and 30 June 2017 (Sample Issuers).

Overall the level of compliance with the ESG Guide was high although the quality of reporting varied.  At one end of the spectrum there was some excellent reporting, both in terms of detail and clarity, while at the other end, there were some ESG reports that appeared to show that a “box-ticking” approach had been adopted.

Source: https://www.hkex.com.hk/News/News-Release/2018/180518news?sc_lang=en