• And disclosure of the issuers' generosity has been patchy. (acga-asia.org)
  • Issuers such as JD.com and Hong Kong-listed delivery platform Meituan disclosed their donations as material, price-sensitive information, while others did not, even as their share prices fell on the news. (acga-asia.org)
  • The initial focus will be to identify any material gaps or misstatements in issuers' disclosure of climate risks under existing rules. (wonderbotz.com)
  • So this population of 25 of the biggest issuers in Hong Kong comprises a combination of those proud of their IR reporting and those independently measured to be the best at ESG in Hong Kong. (redlinks.com.hk)
  • The Singapore Exchange's climate disclosure rules require issuers to prepare an annual sustainability report, while Japan's corporate governance code recommends that all companies listed on the Tokyo Stock Exchange produce sustainability reports. (ethixbase360.com)
  • The expected trajectory of the TNFD Recommendations is to mirror that of the Taskforce on Climate-Related Financial Disclosures (" TCFD "), where the TNFD Recommendations become regulatory reporting requirements for financial market participants, including fund managers and investment advisers, in a range of jurisdictions. (lexology.com)
  • In brief, the 14 recommended disclosures set out in the TNFD Recommendations leverage and utilize the four pillars of the TCFD: governance, strategy, risk management, metrics and targets. (lexology.com)
  • In particular, the framework developed by the Task Force on Climate-related Financial Disclosure (TCFD) has gained acceptance as the predominantly accepted global framework. (blg.com)
  • The TCFD was established in 2015 at the direction of the Financial Stability Board to develop climate-related disclosures to promote more informed investment, credit and insurance underwriting decisions. (blg.com)
  • The parallels between the disclosure and risk management frameworks of the TNFD and its forerunner, the Task Force on Climate-related Financial Disclosures (TCFD), are welcomed as easing the disclosure burden, but few under-estimate the challenge ahead. (esginvestor.net)
  • 2. Other currently voluntary developments of note include the growth worldwide in the number of signatories of Taskforce for Climate-related Financial Disclosures (TCFD), as well as more organisations applying the thinking and disclosures of TCFD while not becoming a formal signatory (7). (redlinks.com.hk)
  • Many APAC countries have adopted the Global Reporting Initiative's standards (GRI) and the UK's Task Force on Climate-Related Financial Disclosures (TCFD) framework as the basis for ESG reporting. (ethixbase360.com)
  • Six of these firms-including Hong Kong and US-listed e-commerce giants Alibaba and JD.com, as well as Hong Kong-listed Tencent-have either pledged or donated RMB 254.1 billion (USD37.8 billion) since August 2021 when President Xi Jinping called for "common prosperity," a spread of wealth from the elites to the masses. (acga-asia.org)
  • Alibaba, listed in Hong Kong and New York, also allocated RMB 100 billion (nearly USD15 billion) in September 2021 to fund initiatives by 2025 to promote the policy. (acga-asia.org)
  • In August 2021 Wang Xing, CEO of the Hong Kong-listed food delivery company Meituan, also donated around RMB14.6 billion (USD2.1 billion) worth of shares to his charity fund, WangXing Foundation. (acga-asia.org)
  • The SEC set up a task force in 2021 to begin auditing corporate disclosures. (wonderbotz.com)
  • In particular, we add to the fast-growing literature on climate risk in financial markets (see Giglio et al (2021) for a review) with evidence on the pricing of this risk in corporate bond markets. (bis.org)
  • HONG KONG , Oct. 28, 2022 /PRNewswire/ -- Toppan Merrill, a leader in printing and communication solutions for capital markets, announced today that it has signed an exclusive partnership with Wizpresso, a leading Hong Kong -based FinTech company. (prnasia.com)
  • Amended rules that took effect January 1, 2022, open up new opportunities for overseas companies to list in Hong Kong. (skadden.com)
  • The disclosure and use of proceeds requirements in the Guidelines are important features for both domestic and foreign investors. (eco-business.com)
  • Big institutional investors are now expecting not just historical data, but clear disclosure on what companies will do and face in the future when it comes to climate risk. (theglobeandmail.com)
  • Good disclosure is key to convincing investors that corporations are not only operating responsibly, but also managing their exposure to huge future costs and legal battles - though even that may not convince some divestment advocates. (theglobeandmail.com)
  • Climate risks remain a priority as nature issues rise up the agenda for investors and corporates at a recent Hong Kong roundtable held by S&P Global Sustainable1 and ESG Investor . (esginvestor.net)
  • Corporates and investors across Asia Pacific are well aware of the growing need to push beyond the current "nascent stage" of understanding the nature risks in their businesses and portfolios. (esginvestor.net)
  • At the same time, avenues to improve the quality of company transparency on sustainability issues-such as the SEC's consultation in 2016 on the future of Regulation S-K , which raised the possibility of enhanced sustainability disclosures in Form 10-K reports to investors on companies' annual performance-are almost certainly closed off for the time being. (bsr.org)
  • SPAC IPOs will be permitted, but with strict investor protections: Shares can only be sold to institutional investors, de-SPAC transactions require full IPO-level disclosure and investors enjoy strong redemption protections. (skadden.com)
  • Of the 12 domestic investors, only two disclosed their corporate governance policy, and only one of these policies refers directly to ESG expectations for portfolio companies. (wwf.sg)
  • Stakeholders - from regulators and investors, to customers and the public - are putting your ESG metrics and disclosures under increasing scrutiny. (esg360.com.hk)
  • IR is afterall a very international function, as clearly indicated by some Hong Kong metrics e.g. 64% of assets under management in Hong Kong is sourced from non-Hong Kong investors (4). (redlinks.com.hk)
  • Investees now have the best ever chance of sourcing and retaining investors that align to their corporate strategy, which should have ESG properly integrated. (redlinks.com.hk)
  • 2008). Although previous studies found that FLI disclosure enhances investors' ability to predict future earnings (Hussainey et al. (1library.net)
  • Evidence of this is that the standard setter of the International Sustainability Standards Board (" ISSB "), which has published its global non-financial corporate reporting standards, has confirmed it will integrate the TNFD Recommendations into its requirements. (lexology.com)
  • Hong Kong's Green and Sustainable Finance Cross-Agency Steering Group - co-led by the Hong Kong Monetary Authority and Securities and Futures Commission - confirmed in August it was working on a "comprehensive roadmap" for adopting the first two standards issued by the International Sustainability Standards Board. (esginvestor.net)
  • On 26 June 2023 the ISSB issued its inaugural standards-IFRS S1 and IFRS S2-ushering in a new era of sustainability-related disclosures in capital markets worldwide. (ifrs.org)
  • Sidley is consistently recognized as a leading firm for our corporate investigations and anti-corruption work by industry publications, including the 2023 editions of Chambers Global, Chambers USA, LMG Life Sciences, and Benchmark Litigation . (sidley.com)
  • Voluntary disclosure is the provision of information by a company's management beyond requirements such as generally accepted accounting principles and Securities and Exchange Commission rules, where the information is believed to be relevant to the decision-making of users of the company's annual reports. (wikipedia.org)
  • The EU is leading the way requiring ESG disclosures from companies to evaluate the sustainability and ethical impact of a company's operations. (wonderbotz.com)
  • It requires disclosures about a company's internal management and decision-making processes. (wonderbotz.com)
  • WT has established a corporate governance structure to manage the company's business in accordance with the Company Act, the Securities and Exchange Act and other relevant laws and regulations of the Republic of China. (wtmec.com)
  • Disclosure regarding a company's future performance is mostly made on a voluntary basis, subject to managerial discretion (Clarkson et al. (1library.net)
  • Starting tracking early allows companies to remedy any surprising or unfavorable findings before disclosures are required to be made public with the coming regulations. (wonderbotz.com)
  • There are links between firm choices to voluntarily disclose certain information and what they are required to disclose via mandatory disclosures. (wikipedia.org)
  • The EU, UK, China and Hong Kong are amongst many countries that have already implemented mandatory disclosures. (wonderbotz.com)
  • But with regulators and exchange operators across Asia Pacific actively drawing up their plans for mandatory climate disclosures, there is a strong focus on this more immediate challenge. (esginvestor.net)
  • Meanwhile, Hong Kong Exchanges and Clearing has outlined plans for mandatory climate risk reporting requirements in line with the ISSB's climate standard, applying to ESG reports published in 2025. (esginvestor.net)
  • Australia, Canada, the UK, Singapore and Hong Kong have already announced intentions to align their mandatory sustainability reporting requirements with the ISSB. (southpole.com)
  • In Asia, the regulations moving sustainability/ESG performance disclosures from voluntary to mandatory, presence of regional agreements and high-level sustainability commitment projects, and mainstreaming of sustainability have changed how products and services are produced, procured and consumed," according to IDC. (ethixbase360.com)
  • The group was established by the Hong Kong Monetary Authority (HKMA) and the Securities and Futures Commission (SFC) to coordinate the management of climate and environmental risks to the financial sector in Hong Kong. (ifrs.org)
  • The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards. (ifrs.org)
  • You will also get access to the IFRS Sustainability Disclosure Standards and their related materials. (ifrs.org)
  • Moreover, WWF reports a similar shortfall exists between regional financial regulations on responsible lending guidelines and corporate sustainability disclosure requirements as compared to their counterparts in Brazil, China, South Africa and Hong Kong. (wwf.sg)
  • It also calls for sustainable banking guidelines and more prescriptive sustainability disclosure requirements to be issued by regulatory authorities across ASEAN. (wwf.sg)
  • for example 60 percent of the companies on the S&P 100 adopted voluntary disclosure policies in response to shareholder demand for information on corporate political spending. (wikipedia.org)
  • Apart from insolvency, Ludwig is also experienced in the whole spectrum of civil and criminal matters, particularly shareholder disputes, corporate fraud, media law and intellectual properties. (lexisnexis.com)
  • Yet shareholder approval is not required for these bequests as Hong Kong rules only catch large-scale and connected transactions, not donations. (acga-asia.org)
  • Toppan Merrill covers an extensive product range consisting of IPO prospectus, Annual Report, ESG report, statutory and voluntary announcements, bond and shareholder circulars in all major capital markets, providing best-in-class solutions to help clients meet their regulatory reporting needs while realizing greater efficiencies. (prnasia.com)
  • The range of ESG metrics and disclosure frameworks used is vast and varies by sector, size and complexity, as well as location. (esg360.com.hk)
  • Paired with emerging new regulatory frameworks, these corporate actions and conversations are the expertise of Nicole Flanagan, who has been working in the growing fields of ESG, climate change, and greenhouse gas (GHG) reporting since 2001. (stantec.com)
  • The task force will also analyze disclosure and compliance issues relating to investment advisers' and funds' ESG strategies. (wonderbotz.com)
  • We can help you review ESG disclosures for compliance with existing reporting requirements and benchmark against good practice. (esg360.com.hk)
  • Yet, an important segment of the industry opposed such disclosures on the basis that compliance costs would be high and that disclosure would be ineffective in addressing instability in the region. (brookings.edu)
  • On May 9, 2018, Deputy Attorney General Rod Rosenstein announced a new policy regarding the coordination of corporate resolution penalties. (gibsondunn.com)
  • His main research interests include fixed income securities, asset pricing, corporate finance, and market microstructure. (edu.hk)
  • Last week, the U.S. Congress voted to repeal Section 1504 of the Dodd-Frank Act, which required the disclosure of tax and other payments to host governments by extractives companies listed with the U.S. Securities and Exchange Commission (SEC). (bsr.org)
  • Discussing climate and nature risks at roundtable hosted in Hong Kong in early October by ESG Investor and S&P Global Sustainable1, organisations acknowledged the links between the two. (esginvestor.net)
  • In Hong Kong, most recent developments include the plans of the Cross-Agency Steering Group around the future adoption of recognised disclosure standards (5) and the Security and Futures Commission's amendment to the Fund Managers Code of Conduct around the management and disclosure around climate-related risks (6). (redlinks.com.hk)
  • The second, the IFRS S2, sets out specific climate-related disclosure requirements covering a holistic climate strategy such as greenhouse gas (GHG) emissions, transition plans, the impacts of climate risks using scenario analysis, and mitigation/ adaptation plans. (southpole.com)
  • Australia's corporate governance code recommends that publicly listed companies disclose environmental and social risks. (ethixbase360.com)
  • We define FLI disclosure more widely and include all types of FLI disclosure, including management strategy, valuations of opportunities and risks, forecast data, qualitative and non-forecast data. (1library.net)
  • For a company to qualify for fine reductions and other benefits under the USAO Policy, it must (1) voluntarily self-disclose the misconduct in a timely manner, (2) fully cooperate, and (3) timely and appropriately remediate the misconduct-the same three factors companies must satisfy to qualify for credit under the DOJ Criminal Division's Corporate Enforcement Policy. (clearyenforcementwatch.com)
  • Disclose misconduct "prior to an imminent threat of disclosure or government investigation" [7] and prior to the government's awareness of the misconduct, but within a reasonably prompt time after the company becomes aware of the misconduct. (clearyenforcementwatch.com)
  • Disclose "all relevant facts concerning the misconduct that are known to the company at the time of the disclosure. (clearyenforcementwatch.com)
  • During the conference the Taskforce on Nature-related Financial Disclosures (" TNFD ") officially launched its disclosure Recommendations (the " TNFD Recommendations ") and suite of additional guidance. (lexology.com)
  • A few weeks after the release of the final recommendations of the Taskforce on Nature-related Financial Disclosures (TNFD), major organisations operating in the region see their relationship with nature rising up their collective agendas. (esginvestor.net)
  • In this Q&A, LOIM's stewardship team looks at the implications of the Taskforce on Nature-Related Financial Disclosures framework for engagement. (lombardodier.com)
  • in particular, research has found that top executives have a significant influence on their firms' voluntary disclosures, and that managers have unique disclosure styles related to their personal backgrounds including their career paths and military experience. (wikipedia.org)
  • Firms, however, balance the benefits of voluntary disclosure against the costs, which may include the cost of procuring the information to be disclosed, and decreased competitive advantage. (wikipedia.org)
  • PRC tech firms listed in Hong Kong and New York are using company coffers to align with Beijing policy on wealth redistribution, but at what price to shareholders, asks ACGA Research Manager Stephanie Lin. (acga-asia.org)
  • According to CLP's Law, there are many variables impacting the ability of utilities and other firms to deliver accurate climate-reported disclosures. (esginvestor.net)
  • The UK also hosts more than half of the European, Middle Eastern, and African corporate headquarters of American-owned firms. (state.gov)
  • I am going to speak on how the IFRS Foundation came about, what they have been doing and why I think there is a compelling case for the IFRS Foundation to play a role in helping to develop a set of globally comparable international standards in sustainable reporting, starting perhaps with climate-related risk disclosure. (ifrs.org)
  • The consumer movement for greater disclosure is accompanied by a recent swath of regulations globally requiring companies to put words into action. (eco-business.com)
  • Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (wikipedia.org)
  • Sustainable finance in Singapore, Indonesia and Malaysia: a Review of Financiers' ESG Practices, Disclosure Standards and Regulations draws from information made public by key financial institutions. (wwf.sg)
  • The Financial Accounting Standards Board classified voluntary disclosures into the six categories below, while Meek, Roberts and Gray (1995) classified them into three major groups: strategic, nonfinancial and financial information. (wikipedia.org)
  • But there's a big problem: The level of disclosure and standards companies use to report on a sprawling range of issues, from their records and ambitions for reducing carbon emissions to potential costs to their businesses from policy changes, are all over the climate map. (theglobeandmail.com)
  • So far, the companies have struggled to respond, choosing competing standards of disclosure or simply offering up little information at all. (theglobeandmail.com)
  • Industry members have indicated that more capacity building is needed regarding upcoming regulatory requirements, including standards, disclosures, taxonomies, as well as how to access and capture Scope 3 emissions data," said Jenny Lee, Deputy Secretary General of the Hong Kong Green Finance Association. (esginvestor.net)
  • Streamlining disclosure requirements that overlap with the accounting standards (see Q11 below). (gov.hk)
  • He is responsible for overseeing the Standards and Certification and Corporate Services business lines. (caaa.ca)
  • These could include Global Reporting Initiative (GRI) Standards, SASB, China CASS 4.0, the UN's Sustainable Development Goals (SDGs), and the EU's Corporate Sustainability Reporting Directive (CSRD). (esg360.com.hk)
  • The requirements in APAC consist largely of ESG disclosures, ESG reporting standards, legislations or government policies, and green taxonomy, referring to a list of environmentally sustainable activities for businesses. (ethixbase360.com)
  • These guidelines are meant to set the standards for the transparency process and disclosure rules to promote the integrity of the green bond market. (ledgerinsights.com)
  • On 24 February 2016, Minister of Finance Pravin Gordhan announced a Special Voluntary Disclosure Programme (SVDP) for individuals and companies to regularise both their tax and exchange control affairs for a limited period of six months starting on 1 October 2016 and closing on 31 March 2017. (sovereigngroup.com)
  • Voluntary GHG inventory was completed for operating bases in China‭, ‬Hong Kong‭, ‬Singapore‭, ‬South Korea and other places‭. (wtmec.com)
  • It is perhaps not surprising that we have already experienced setbacks for corporate transparency during the early days of the Trump administration. (bsr.org)
  • I believe that these and other similar developments raise three main implications for the future of corporate transparency on sustainability issues-and all three point to the increasing importance of taking proactive and strategic approaches to transparency. (bsr.org)
  • The hyper-transparency made possible by the internet leaves few hiding places and the ability to leak huge amounts of information (such as Snowden or the Panama Papers) makes proactive disclosures by companies a more attractive proposition. (bsr.org)
  • Transparency of government interactions with tobacco industry through public hearings, public notice of interactions, and disclosure of records. (who.int)
  • In China meanwhile, regulators have tightened rules to give shareholders more say over corporate donations. (acga-asia.org)
  • As such, it standardizes what was previously a patchwork of different practices across U.S. Attorney's Offices and fills a gap where no comprehensive voluntary self-disclosure policy previously existed. (clearyenforcementwatch.com)
  • [4] The USAO Policy focuses on the first of these elements (voluntary self-disclosure) and refers USAOs to other DOJ policies when assessing the remaining two elements (whether a company has fully cooperated and timely and appropriately remediated the misconduct). (clearyenforcementwatch.com)
  • The Policy explicitly acknowledges that a company may not know "all relevant facts" when it makes the initial self-disclosure. (clearyenforcementwatch.com)
  • Improving Business Reporting: Insights into Enhancing Voluntary Disclosures. (wikipedia.org)
  • Beyond the fund managers and investment advisers' likelihood for direct reporting on the TNFD Recommendations, there will also be either voluntary uptake or, in time, similar regulatory requirements for a broad range of portfolio companies to provide such nature-related reporting too. (lexology.com)
  • Canadian companies are churning out thousands of pages of disclosures each year about the environmental issues they face, including climate change. (theglobeandmail.com)
  • Ko (2000) said that the quality of information disclosure will be affected by the ownership structure. (ncl.edu.tw)
  • The Hong Kong Corporate Insolvency Manual started in 2000 as the course material for the corporate insolvency part of the then Hong Kong Society of Accountants' Diploma in Insolvency course and has since over three editions developed into a leading resource for accounting and legal professionals in Hong Kong working in the field. (lexisnexis.com)
  • He taught in the Faculty of Law at the University of Hong Kong from 1989 to 2005, where he also served as the Director of the Asian Institute of International Financial Law (AIIFL) from 2000-2005. (lexisnexis.com)
  • Chart 1 below shows all known corporate NPAs and DPAs since 2000. (gibsondunn.com)
  • [11] This contrasts with the DOJ Criminal Division's Corporate Enforcement Policy, which provides that companies meeting its terms will presumptively receive a declination in the absence of aggravating circumstances. (clearyenforcementwatch.com)
  • This mirrors the most recent revisions to the DOJ Criminal Division's Corporate Enforcement Policy. (clearyenforcementwatch.com)
  • Recent growth in corporate disclosure on controversial topics-such as law enforcement requests for personal information from internet and telecoms companies-could face legal restriction by the new administration. (bsr.org)
  • Unfortunately, because these guidelines are currently voluntary, there is a problem in the market of "greenwashing," whereby bonds are labeled as green, but in actuality, the use of funds do not end up in green-certified projects because there is no enforcement. (ledgerinsights.com)
  • Voluntary disclosure has also been identified as an important area in financial reporting research. (wikipedia.org)
  • Voluntary disclosures can include strategic information such as company characteristics and strategy, nonfinancial information such socially responsible practices, and financial information such as stock price information. (wikipedia.org)
  • The Influence of Top Managers on Voluntary Corporate Financial Disclosure. (wikipedia.org)
  • The relation between voluntary disclosure and financial reporting: Evidence from synthetic leases. (wikipedia.org)
  • Furthermore, It highlights the necessity of following the new trends in corporate governance field by investigating its mechanisms with the new trendsin financial Industry from Islamic perspective as this might be positively added to the field of corporate governance due to the high significant role for these two fields. (umsida.ac.id)
  • With decades of experience in capital markets transactions and regulatory disclosure around all major financial hubs, Toppan Merrill will now deliver a superior end-to-end solution for its customers. (prnasia.com)
  • This partnership is just the beginning as we embark on an exciting journey to support Hong Kong and Asia as the world's top financial center enabled by technology' said Calvin Cheng , Founder, and CEO,Wizpresso. (prnasia.com)
  • Toppan Merrill has been a pioneer and trusted partner to the financial, legal and corporate communities for over three decades, providing secure, innovative solutions to complex content and communications requirements. (prnasia.com)
  • Through proactive partnerships, unparalleled expertise, continuous innovation and unmatched service quality, Toppan Merrill delivers a hassle-free experience for mission-critical contents of capital markets transactions, financial reporting and regulatory disclosure filings, and marketing and communications solutions for regulated and non-regulated sectors. (prnasia.com)
  • Two of the companies spurned by Norway's sovereign wealth fund - Suncor Energy Inc. and Cenovus Energy Inc. - have poured major corporate resources into reporting, both as supporters of the international Financial Stability Board's Task Force on Climate-related Financial Disclosures, or TFCD. (theglobeandmail.com)
  • Large corporates and financial institutions across the Asia Pacific region have been reporting their greenhouse gas (GHG) emissions and climate-risk management processes and strategies with increasing levels of detail over the past decade, initially on a voluntary basis. (esginvestor.net)
  • With policy, corporate and financial-market action on decarbonisation increasing, we provide five reasons to rethink portfolio alignment to net zero. (lombardodier.com)
  • In all these cases, the company will lose the benefit of the automatic Listing Rules waivers granted to secondary-listed companies, such as HKEX's corporate governance and financial reporting requirements and the onerous rules on notifiable and connected transactions. (skadden.com)
  • In 2019, we took a look at the over 40 nominees for Best Investor Presentation Material in The Hong Kong Investor Relations Association's annual Investor Relations Awards (1), and included some observations in an article how ESG is changing investor relations . (redlinks.com.hk)
  • and issues regarding corporate purpose, including those relating to mission-driven organisations such as B Corps. (iclg.com)
  • Factors Influencing Voluntary Annual Disclosures By U.S., U.K., and Continental European Multinational Corporations. (wikipedia.org)
  • Board Independence and Corporate Social Responsibility (Csr) Reporting In Malaysia. (umsida.ac.id)
  • Whether ownership diversification is related to Firm's voluntary adoption of XBRL? (ncl.edu.tw)
  • Rebecca Perlman is a corporate partner based in our London office, where she leads the firm's ESG practice in the UK, US & EMEA. (iclg.com)
  • She also helps clients with ESG-related risk management, stakeholder engagement and corporate sustainability strategy, and she frequently advises on ESG issues in the context of transactions. (iclg.com)
  • Wu, Chunchi / FURTHER EVIDENCE OF MOMENTUM IN CORPORATE BOND RETURNS . (edu.hk)
  • We focused on forward-looking narrative because existing evidence suggests that managers who are willing to manipulate the tone of corporate disclosure are likely to target forward-looking statements for such purposes (Schleicher et al. (1library.net)
  • This limitation provides the motivation for the present study, by providing evidence on the nature of the relationship between FLI disclosure and CEO characteristics in the context of Jordan. (1library.net)
  • The study provides early evidence of the impact of CEO characteristics on the level of FLI disclosure in a developing country. (1library.net)
  • Voluntary disclosure is carried out by many companies, although the extent and type of voluntary disclosure differs by geographic region, industry, and company size. (wikipedia.org)
  • Thus, our study differs from previous studies on FLI disclosure in that we focus exclusively on how the personal characteristics of CEOs affect the voluntary narrative FLI. (1library.net)
  • These government-backed documents set out important requirements on disclosure and use of proceeds to ensure a transparent and robust green bond market. (eco-business.com)
  • The voluntary disclosures from internet and telecoms companies on personal data requests from governments seeks to promote user trust, while many companies are using climate change reporting requirements to increase supply chain efficiency. (bsr.org)
  • It will be important to develop a strong narrative that defends the rights of companies to make these disclosures. (bsr.org)
  • We extend the previous literature on FLI disclosure by investigating the effect of CEOs' characteristics on narrative FLI disclosure. (1library.net)
  • Furthermore, we were motivated by the unique role the CEOs can play in FLI statements, particularly through narrative disclosures. (1library.net)
  • Under his leadership, the firm has a thriving practice advising and representing insolvency practitioners in Hong Kong and overseas in all aspects of their practice, particularly on investigation of corporate fraud, assets tracing and recovery, actions against former company officers, cross-border insolvency and corporate restructuring. (lexisnexis.com)
  • If a secondary-listed company delists from its overseas exchange, it will automatically be treated as primary-listed in Hong Kong. (skadden.com)
  • This paper fills in the gap by matching the actual implementation of SPP of 42,369 projects in China over 2015~2020 with 20,125 corporate ESG performance data, to analyze the relationship between SPP implementation and corporate ESG performance. (bvsalud.org)
  • Public procurement is an important bridge between public demand and market supply and may affect corporate behavior. (bvsalud.org)
  • However, in the advocacy of sustainable development, the extant research has rarely combined sustainable public procurement (SPP) with corporate ESG performance, to explore whether governments have contributed to the development of sustainable corporate performance through their sustainable procurement activities. (bvsalud.org)
  • The leading resource for legal and accounting professionals practicing corporate insolvency. (lexisnexis.com)
  • In 2022‭, ‬independent verification of reported GHG inventory was completed for all operating bases in Taiwan and the newly added‭ ‬logistics centers in Hong Kong and Singapore‭. (wtmec.com)
  • South African residents who do not apply for exchange control relief under SVDP and opt to make disclosure voluntarily directly to FinSurv will, at FinSurv's discretion, pay a settlement ranging from 10% to 40% of the current market value of their unauthorised foreign assets. (sovereigngroup.com)
  • Interest on tax debts arising from the disclosure of amounts used to fund the acquisition of offshore assets or investment returns in respect of those offshore assets will commence only from 1 March 2010. (sovereigngroup.com)
  • Verification can be a very time-consuming and painful process," said Isaac Yeung, Head of Corporate ESG at the Hong Kong and China Gas Company, known locally as Towngas. (esginvestor.net)
  • Greater China companies operating in any industry can now obtain secondary listings in Hong Kong, provided they meet market capitalization minimums. (skadden.com)
  • Companies, including those based in Greater China, are permitted to have a secondary listing in Hong Kong regardless of whether their business is considered "innovative" by HKEX ( e.g ., internet or other high-tech businesses) - previously a threshold condition for Greater China company secondary listings. (skadden.com)
  • Professor Tyler came to Hong Kong in 1985 from Australia. (lexisnexis.com)
  • He was a professor at The University of Hong Kong from 1985 to 1991, when he became a District Court Judge. (lexisnexis.com)
  • In 2007, Professor Tyler returned to Hong Kong to a temporary position in the Commercial Unit, Civil Division, Department of Justice, where he worked on the Companies Ordinance Rewrite (The new Companies Ordinance was passed in July 2012). (lexisnexis.com)
  • 2001. "A Study of the Relationship Between Corporate Governance Structures and the Extent of Voluntary Disclosure. (wikipedia.org)
  • Using descriptive statistics, the existence and the extent of CSR disclosure on Malaysian companies were ascertained. (umsida.ac.id)
  • The state of disclosure is highly variable … there are some good disclosures in Canada, very good ones, and there are some who are not good at all," says Bertrand Millot, the head of Climate Risk and Issues for the Caisse. (theglobeandmail.com)
  • Otherwise, they face losing favour as global capital flows to where climate-risk disclosure is best. (theglobeandmail.com)
  • Yes, said chief commercial officer Michael Fletcher of supermarket giant Co-op at a recent conference, commenting that supply chain worker treatment could have a "David Attenborough moment", with consumers demanding corporate action in a similar fashion to the current phase-out of plastics. (eco-business.com)
  • In recent years, academics have paid more attention to green finance, and public companies have reached a broad consensus on the concept of timely environmental, social, and governance (ESG) disclosure. (bvsalud.org)
  • In another major development, HKEX has introduced new rules allowing SPACs to list, but with a number of significant conditions that may limit Hong Kong's appeal for sponsors. (skadden.com)
  • The wait appears worth it in the case of rules on the disclosure of resource payments to foreign governments (Section 1504), while the results are somewhat mixed for rules mandating the disclosure of conflict minerals (Section 1502). (brookings.edu)
  • The SEC first voted on disclosure rules for conflict minerals (Section 1502). (brookings.edu)
  • He has lectured and written on the Hong Kong Company Law for the past 26 years. (lexisnexis.com)
  • China's tech giants have taken corporate philanthropy to new heights over the past 12 months, earmarking large sums of company cash for worthy causes. (acga-asia.org)
  • Wizpresso is a leader in natural language processing (NLP) technology and a Hong Kong -based FinTech company that augments capital markets workflow and empowers industry stakeholders. (prnasia.com)
  • A notable example is Asia's first syndicated digital public corporate bond S$400 million issuance by Olam International , a major food and agribusiness company. (ledgerinsights.com)
  • As part of its wealth-levelling strategy, Beijing also explicitly encouraged high-income businesses and individuals to give back to society through "tertiary wealth distribution," which meant voluntary charitable donations. (acga-asia.org)
  • And others like Canada and Hong Kong might be new kids on the block, with the latter having a renewed push for a law which places even civil and criminal liabilities on individuals in companies. (eco-business.com)
  • Asset owners and managers are beginning to engage with corporates and data providers to make the improvements to nature-related information flows they will need to inform future investment decisions. (esginvestor.net)
  • Section 1504 requires publicly traded oil, gas and mining companies to make project-level disclosures of payments made to governments around the world for the purpose of commercial development of natural resources. (brookings.edu)
  • The findings from this research show that the role of board size suggest a significant and positive relationship with CSR disclosure. (umsida.ac.id)
  • 2013), and that these characteristics have an effect on managers' decisions, including their influence on voluntary disclosure strategies (Bamber et al. (1library.net)
  • He returned to academia in 1994 at The City University of Hong Kong, where he worked until his retirement in 2005 and returned to Australia. (lexisnexis.com)
  • Before joining the City University of Hong Kong in 2005, he has taught at Syracuse University. (edu.hk)