Below is a high level & structured summary of the key reporting principles under the Hong Kong Stock Exchange (HKEX) Environmental, Social and Governance (ESG) Reporting Guide , which forms part of Appendix 27 (Main Board) and Appendix 20 (GEM) of the Listing Rules for listed companies. HKEX ESG Reporting Guide — Overview The ESG Reporting Guide sets out the disclosure framework for all listed issuers on the HKEX. It became mandatory to comply with “comply or explain” p