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Legal Update

Environmental, Social and Governance Reporting Guide to be Implemented After 31 December 2012

17 September 2012
Mayer Brown JSM Legal Update
The Stock Exchange of Hong Kong Limited (SEHK) published its “Consultation Conclusions on Environmental, Social and Governance Reporting Guide” (Consultation Conclusions) on 31 August 2012 in response to its corresponding consultation paper published on 9 December 2011. For details of the consultation paper, please refer to our previous Legal Update "Consultation on Environmental, Social and Governance Reporting Guide".

SEHK decided to implement the Environmental, Social and Governance (ESG) Reporting Guide (Guide) which will be appended to the Rules Governing the Listing on The Stock Exchange of Hong Kong Limited (Listing Rules) as a recommended practice.

The Guide will apply to issuers with financial years ending after 31 December 2012. Subject to further consultation, SEHK intends to escalate the obligation level of some recommended disclosures in the Guide to "comply or explain" by 2015.

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