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2 - Sustainability Reporting

Published online by Cambridge University Press:  13 March 2020

Ernest Lim
Ernest Lim
Affiliation:
National University of Singapore
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Summary

All the four common law jurisdictions in Asia – Singapore, Hong Kong, Malaysia and India – have imposed sustainability reporting requirements on listed companies. In Hong Kong, listed companies are required with effect from the financial year starting 1 January 2016 to disclose whether they have complied with the ESG reporting guide.1 In Malaysia, large listed companies must publish a sustainability report with effect from the financial year ending 31 December 2016, and other listed companies 31 December 2017.

Keywords

ESGsustainability reportcomply or explainmaterialityindicatorKPIbusiness responsibility report (BRR)state-owned enterprise (SOE)
Type
Chapter
Information
Sustainability and Corporate Mechanisms in Asia , pp. 55 - 102
Publisher: Cambridge University Press
Print publication year: 2020

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  • Sustainability Reporting
  • Ernest Lim, National University of Singapore
  • Book: Sustainability and Corporate Mechanisms in Asia
  • Online publication: 13 March 2020
  • Chapter DOI: https://doi.org/10.1017/9781108658508.002
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  • Sustainability Reporting
  • Ernest Lim, National University of Singapore
  • Book: Sustainability and Corporate Mechanisms in Asia
  • Online publication: 13 March 2020
  • Chapter DOI: https://doi.org/10.1017/9781108658508.002
Available formats
×

Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

  • Sustainability Reporting
  • Ernest Lim, National University of Singapore
  • Book: Sustainability and Corporate Mechanisms in Asia
  • Online publication: 13 March 2020
  • Chapter DOI: https://doi.org/10.1017/9781108658508.002
Available formats
×