The Evolution of ESG Reporting in Hong Kong

Research output: ThesisDoctoral 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 languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • The University of Western Australia
Supervisors/Advisors
  • Birt, Jacqueline, Supervisor
  • Bayne, Lyndie, Supervisor
Thesis sponsors
Award date17 Feb 2022
DOIs
Publication statusUnpublished - 2022

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