The Hong Kong Stock Exchange (HKEx) has recently published conclusions to its consultation on the ‘Review of the Environmental, Social and Governance (ESG) Reporting Guide (ESG Guide) and Related Listing Rules’ (Consultation Conclusions) along with the findings of its latest review of listed issuers’ Environmental, Social and Governance disclosure (ESG Disclosure Review).

AVISTA has compared the major amendments to the ESG Guide and related Listing Rules with current disclosure requirements, and summarized the key findings of the ESG Disclosure Review.

Please click here to read the full summary.