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.  

Learn more from the full article (in Chinese only) written by Kenny Siu, Senior Advisor of AEC Group, published on Sing Pao on 1 November.