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PolyU SPEED partners with BDO on latest ESG reporting study
PolyU SPEED與香港立信德豪會計師事務所 合作發表最新環境、社會及
管治報告研究

2019-12-11

The School of Professional Education and Executive Development of The Hong Kong Polytechnic University (PolyU SPEED) has partnered with BDO Limited, which is a member of the world’s fifth largest accountancy network BDO International Limited, to study the Environmental, Social and Governance (ESG) reports of Main Board and GEM-listed companies in Hong Kong.

The results of this study were released in early December 2019.  The team comprising PolyU SPEED academic staff evaluated the ESG reports from 500 randomly sampled companies, in areas including, among others, disclosure of information on ESG governance structure, stakeholder engagement and materiality assessment pertinent to sustainability. The survey reveals that a number of companies have only partially met the new requirements and practices under the Hong Kong Exchanges and Clearing Limited proposal. In particular, the results show that companies tend to sidestep publicly reporting the less favourable issues and drawbacks to their stakeholders, which undermines the balance of ESG reporting.  It is recommended that resources be allocated to support sophistication of ESG reporting through education and training of staff involved in preparing ESG reports.

Main team members from PolyU SPEED:

Dr Artie Ng
Dr Vincent Law
Dr Tiffany Leung
Dr Tao Wang Yu


The teams representing PolyU SPEED and BDO Limited
PolyU SPEED 及BDO Limited團隊成員

Please click here to read the full press release on the above joint research study. 

 

PolyU SPEED與香港立信德豪會計師事務所
合作發表最新環境、社會及管治報告研究

 

香港理工大學專業進修學院(PolyU SPEED)最近與全球第五大會計網絡BDO International Limited 的香港成員 — 香港立信德豪會計師事務所有限公司(BDO Limited)合作,於2019年12月發表了對香港主板及創業板上市公司的環境、社會及管治 (ESG) 報告。

在這項研究中,PolyU SPEED教職員團隊評估了500所隨機抽出的上市公司的ESG報告,分析範疇包括披露環境、社會及管治架構、持份者參與,以及與可持續性相關的重要性評估等。報告結果反映部分公司僅遵守香港交易及結算所有限公司建議的部分新要求和守則。尤其是調查顯示公司傾向避免對持份者公開報告較為不利的事宜和缺點,因此損害了報告的平衡性。報告建議應分配資源予教育及培訓參與編寫ESG報告的人員,以應付ESG報告的複雜性。

PolyU SPEED團隊主要成員:

吳偉昌博士
羅天昇博士
梁靜嫻博士
余道弘博士

請按 此 閱讀上述合作研究計劃的新聞稿全文。