ESG Reporting Study for Hong Kong Listed Companies 2023
Good environment, social and governance (ESG) practices not only address the sustainable development of the companies themselves, but also their impact on the environment where they operate and even on society as a whole. Today, more and more companies have recognised the importance of incorporating ESG factors into their management and daily operations, building a scientific and efficient ESG management system, and making high-quality ESG disclosures. Since the launch of the Environmental, Social and Governance Reporting Guide (the ESG Reporting Guide) in 2013, Hong Kong Exchanges and Clearing Limited (HKEX) has continuously reviewed its ESG reporting framework and rules, which facilitate high-quality ESG disclosure by issuers and promote ESG and sustainability commitments of listed companies. Entering the 10th year of the implementation of the ESG Reporting Guide, the ESG information disclosure of Hong Kong listed companies has entered a new stage, becoming more and more comprehens