The Evolution of ESG Reporting in Hong Kong

Ricky Chung

doi:10.26182/4k5z-8p14

The Evolution of ESG Reporting in Hong Kong

Ricky Chung

UWA Business School

Research output: Thesis › Doctoral Thesis

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Abstract

This thesis consists of three empirical essays covering the evolution of ESG reporting development in Hong Kong. The first essay examines how ESG reporting became mandatory during the 2015 public consultation on review of the ESG reporting guide. The second essay reveals the factors driving the ESG disclosure among Hong Kong listed firms under both voluntary and mandatory disclosure regimes. The third essay investigates the value relevance of ESG reporting in Hong Kong. Contributions are made to ESG reporting using Hong Kong as an interesting case of voluntary and mandatory regimes and representing a jurisdiction with common law influences.

Original language	English
Qualification	Doctor of Philosophy
Awarding Institution	The University of Western Australia
Supervisors/Advisors	Birt, Jacqueline, Supervisor Bayne, Lyndie, Supervisor
Thesis sponsors	Australian Government Research Training Program
Award date	17 Feb 2022
DOIs	https://doi.org/10.26182/4k5z-8p14
Publication status	Unpublished - 2022

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THESIS - DOCTOR OF PHILOSOPHY - CHUNG, Chun Kit - 2022
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Cite this

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abstract = "This thesis consists of three empirical essays covering the evolution of ESG reporting development in Hong Kong. The first essay examines how ESG reporting became mandatory during the 2015 public consultation on review of the ESG reporting guide. The second essay reveals the factors driving the ESG disclosure among Hong Kong listed firms under both voluntary and mandatory disclosure regimes. The third essay investigates the value relevance of ESG reporting in Hong Kong. Contributions are made to ESG reporting using Hong Kong as an interesting case of voluntary and mandatory regimes and representing a jurisdiction with common law influences. ",

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AB - This thesis consists of three empirical essays covering the evolution of ESG reporting development in Hong Kong. The first essay examines how ESG reporting became mandatory during the 2015 public consultation on review of the ESG reporting guide. The second essay reveals the factors driving the ESG disclosure among Hong Kong listed firms under both voluntary and mandatory disclosure regimes. The third essay investigates the value relevance of ESG reporting in Hong Kong. Contributions are made to ESG reporting using Hong Kong as an interesting case of voluntary and mandatory regimes and representing a jurisdiction with common law influences.

KW - ESG reporting

KW - Determinants

KW - ESG Disclosure

KW - value relevance

KW - Hong Kong

KW - Voluntary disclosure

KW - Lobbying

KW - Mandatory disclosure

U2 - 10.26182/4k5z-8p14

DO - 10.26182/4k5z-8p14

M3 - Doctoral Thesis

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The Evolution of ESG Reporting in Hong Kong

Abstract

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