Chung, Ricky; Bayne, Lyndie; Birt, Jacqueline - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-30
We examine stakeholders' comment letters regarding the Hong Kong Exchange's (HKEX) 2015 Consultation Paper, which proposed mandating ESG reporting in Hong Kong. We test for significant differences in responses between stakeholder groups and whether the HKEX's decision was consistent with...
