Survey of 300+ HKEx-listed companies to understand the ESG reporting landscape & quality in the first year of implementation of the 'HKEx ESG Reporting Guide'
Following the release of the revised Environmental, Social and Governance (ESG) Reporting Guide by the Hong Kong Stock Exchange (HKEx) in December 2015, HKEx-listed companies are required to publish their ESG information. They need to report on the ‘comply or explain’ provisions in the guide, or give considered reasons for not providing this information.
KPMG China is surveying the ESG reporting of over 300 issuers to understand the ESG reporting landscape in the first year of the implementation of the ESG Reporting Guide. The survey looks at how the listed companies react to the guide’s disclosure requirements, whether they are 'complying' or 'explaining', and their reporting quality. It also explores sector differences and includes advice on how to improve reporting quality.
To supplement the findings, KPMG China talks to executives who recognise the value of ESG, and who share their ESG journey to help readers see the value of sustainability disclosure and governance.
What is included in the report?