HKEX’s consultation conclusions on proposed changes to the ESG Reporting Guide and related Listing Rules
On 18 December 2019, the Stock Exchange of Hong Kong Limited (“the Exchange”) published the conclusions of its consultation on the proposed changes to the Environmental, Social and Governance Reporting Guide (“ESG Guide”) and related Listing Rules.
The key focus of the consultation was to support and improve issuers’ governance and disclosure of ESG activities and metrics. The Exchange, after considering the comments from the respondents, decided to adopt all the proposals in the consultation paper with minor modifications. The revised ESG Guide and related Listing Rules will be effective for the financial years commencing on or after 1 July 2020.
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