HKEX Appendix C2 - Environmental, Social and Governance Reporting Code

HKEX Appendix C2 (the Environmental, Social and Governance Reporting Code) sets out the core framework for ESG disclosure by listed issuers in Hong Kong.

It guides companies on what to report, how to structure disclosures, and how to explain governance, materiality, and performance across key Environmental and Social topics.

As stakeholder expectations rise, the Code is increasingly viewed as a practical baseline for comparability and accountability—helping boards and management translate sustainability priorities into measurable metrics, consistent narratives, and decision-useful reporting.

This introduction highlights why aligning with Appendix C2 matters today: it supports clearer communication with investors, strengthens internal ESG data discipline, and reduces reporting risk by encouraging transparent explanations of policies, targets, and outcomes.

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