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1 results

  • 2 - Sustainability Reporting

  • Ernest Lim, National University of Singapore
  • Book:
    Sustainability and Corporate Mechanisms in Asia
    Published online:
    13 March 2020
    Print publication:
    02 April 2020, pp 55-102

  • 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.