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- W4376138310 abstract "The materiality approach has been recommended as the instrument in capital market for scoping and defining the content for sustainability reporting or reports that ESG factors that are relevant to both businesses and stakeholders. The study aims to analyze whether firms’ ESG disclosure comply with the expectation of the Hong Kong Stock Market. This research selects 51 samples among year 2020 ESG reports from 107 number of Hong Kong listed companies in consumer staples industries to conduct statistical comparison analysis. Hong Kong listed companies in consumer staples industries’ concerns about environmental and social topics in ESG report are unevenly distributed. These companies that provides materiality assessment mark social aspects as priority whereas the environment aspects as least relevant to both the company and the stakeholders. This research reveal that Hong Kong food companies have different weight on disclose from HKEx. The suspected reason for low materiality level of environment aspect by those corporations is that high fine for environment disturbance may disclose by the ESG report of such companies. The speculated causes for companies mark high materiality might be in response to the current government policy of talent employment retention. The proposed suggestion to the Hong Kong Stock market as they have the imitative to regulate listed companies. To improve the quality of listed company through their ESG report, the Hong Kong exchange market could implement punishment and premium to promote these company to meet the disclose standard." @default.
- W4376138310 created "2023-05-12" @default.
- W4376138310 creator A5089403216 @default.
- W4376138310 date "2023-05-09" @default.
- W4376138310 modified "2023-10-18" @default.
- W4376138310 title "Analysis on Materiality Discloser of ESG Report by Hong Kong Consumer Staple Listed Companies under HKEx" @default.
- W4376138310 cites W2803268185 @default.
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- W4376138310 doi "https://doi.org/10.54097/hbem.v11i.7950" @default.
- W4376138310 hasPublicationYear "2023" @default.
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