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  1. ESG Reporting Guide. As a market regulator, we are committed to providing the companies listed on our markets with a clear framework for ESG disclosure, application and implementation, through listing regulations, rules and education.

    • 作為市場監管機構,我們致力透過上市規則及教育,於ESG匯報 ...

    • Rulebook

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    • GEM Appendix 20

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    • Publications and Training

      ESG Academy Board Diversity Hub Corporate Governance ...

  2. ESG Governance and Reporting. The information in this e-learning material does not form part of the Listing Rules, nor does it amend or vary any Rule requirements, or absolve issuers and/or their directors of any obligations to make their own judgment.

  3. This appendix contains practical guidance on how to collect, calculate and report the information called for under each of the KPIs in Part C “Subject Area A. Environmental” of the ESG Guide. This guidance is for general reference only.

  4. The Exchange has been continuously upgrading its ESG reporting framework to improve Hong Kong’s ESG transparency and align with the latest international developments and stakeholder expectations.

  5. Since the mandatory disclosure of ESG reports by listed companies in 2015, Hong Kong Exchanges and Clearing Limited (HKEX) has continued to enhance its ESG disclosure requirements. on 5 November 2021, the HKEX published the Guidance on Climate Disclosures to encourage and assist listed companies to report in accordance with the recommendations o...

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  7. The basis of the reporting framework is HKSAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information which is adapted from the IAASB’s Proposed Guidance: Extended External Reporting (EER) Assurance, and tailored with reference to the ESG reporting circumstances in Hong Kong.

  8. MOS House Group Limited (“MOS House” or the “Company”) and its subsidiaries, (collectively known as the “Group” or “we”) are pleased to present our 2021 Environmental, Social and Governance (“ESG”) Report (the “Report”). This Report outlines our sustainable development approaches, describes measures implemented and ...

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