On 21 December 2015, Hong Kong Exchanges and Clearing Limited (HKEx) published its new requirements in the Consultation Conclusions on the Review of the Environmental, Social and Governance (ESG) Reporting Guide (the “Consultation Conclusions”). All companies listed on the Hong Kong Exchange will be affected. The new requirements will apply to financial years commencing on or after 1 January 2016. This flyer sets out the key new requirements and explains why they are important.
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