01 Nov 2021
Dr. Kenny Siu’s Sharing on Sing Pao Column – ESG Reporting Framework
ESG reporting has become one of the significant issues for listed companies. Rather than a perfunctory report once a year, ESG reports reveal sustainable development paths that companies should take into account seriously. According to the GL86-16 guidance of HKEX, listing applicants must include ESG-related matters in the business section of the prospectus, which will be reviewed as a whole. They should also consider whether the ESG matters need to be included in other parts of the prospectus.