On January 6, 2016 CSR Asia published “A Quick Guide to the Upgraded HKEx ESG Reporting Guide.” The guide explains the ramification for listed companies of “the decision of the Stock Exchanges of Hong Kong (HKEx) on 21 December 2015 to adopt the proposed amendments in order to strengthen their Environmental, Social and Governance Reporting requirements from voluntary to a “comply or explain” approach.” The guide is written in a question and answer format.
You may read the guide on the CSR Asia internet site.