ESG Reporting Study for Hong Kong Listed Companies 2023

October 2023

Good environment, social and governance (ESG) practices not only address the sustainable development of the companies themselves, but also their impact on the environment where they operate and even on society as a whole. Today, more and more companies have recognised the importance of incorporating ESG factors into their management and daily operations, building a scientific and efficient ESG management system, and making high-quality ESG disclosures.

Since the launch of the Environmental, Social and Governance Reporting Guide (the ESG Reporting Guide) in 2013, Hong Kong Exchanges and Clearing Limited (HKEX) has continuously reviewed its ESG reporting framework and rules, which facilitate high-quality ESG disclosure by issuers and promote ESG and sustainability commitments of listed companies. Entering the 10th year of the implementation of the ESG Reporting Guide, the ESG information disclosure of Hong Kong listed companies has entered a new stage, becoming more and more comprehensive and mature. The HKEX ESG rules and guidelines have also evolved to become more stringent and sound. In April 2023, HKEX released a consultation paper on Enhancement of Climate-related Disclosures Under the Environmental, Social and Governance Framework to facilitate the preparation of listed companies for climate-related disclosure requirements based on the International Sustainability Standards Board (ISSB) climate-related disclosure standards.

Against this backdrop, PwC conducted a study on ESG reports published by Hong Kong listed companies in 2022 and selected a total of 300 Hong Kong listed companies from various industries according to the 12 industries of the Hang Seng Industry Classification System for this in-depth study.

This is the seventh consecutive year that PwC has conducted the ESG reporting study for Hong Kong listed companies. Based on the data of previous years, we hope that this study can help listed companies further understand and implement ESG concepts in their daily operations and management, and to achieve completeness and balance in their ESG disclosures.

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Contact us

Amy Cai

Sustainability Managing Partner, PwC China

Tel: +[86] (21) 2323 3698

Qing Ni

Sustainability Markets Leader, Climate and Sustainability Leader, PwC China

Tel: +[86] (10) 6533 2599

Kanus Yue

Sustainability Disclosure & Consulting Lead Partner, PwC China

Tel: +[86] (20) 3819 2399

Tingcun Han

Partner, PwC China

Tel: +[86] (10) 6533 7307

Cyrus Cheung

Partner, PwC Hong Kong

Tel: +[852] 2289 1709

Linda Hu

Partner, PwC China

Tel: +[86] (21) 2323 3329

Terra Xu

Partner, PwC China

Tel: +[86] (755) 8261 8023

Mary Ren

Partner, PwC China

Tel: +[86] (10) 6533 5066