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ESG Reporting Study for Hong Kong Listed Companies 2021

October 2021

In December 2019, Hong Kong Exchanges and Clearing Limited (“HKEX”) issued the latest Environmental, Social and Governance Reporting Guide (the “ESG Reporting Guide [2019 Version]” or the “New Rules”), introducing new “mandatory disclosure” requirements and making the disclosure obligation for social key performance indicators (KPIs) a “comply or explain” provision. Such amendments would take effect for financial years commencing on or after 1 July 2020.

In this context, PwC conducted a study on ESG reports released by Hong Kong listed companies in 2020 to understand the compliance landscape and gaps in adoption of the ESG Reporting Guide (2019 Version). Based on the analysis of study results, we highlighted suggestions on how to apply the New Rules, aiming to facilitate listed companies addressing ESG reporting challenges effectively.

This is the fifth consecutive year that PwC conducted the study on ESG reporting of Hong Kong listed companies. Combined with data obtained from previous years, we generate insights into the status and trends of ESG reporting, identify the best reporting practices and provide references for listed companies.

Contact us

Kanus Yue

ESG - ESG Reporting Lead Partner

Tel: +[86] (20) 3819 2399

Cyrus Cheung


Tel: +[852] 2289 1709

Tingcun Han


Tel: +[86] (10) 6533 7307

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