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...

Supply chain reporting has gained increased scrutiny as companies expand their global supplier networks, address climate change risks/opportunities and with the recent introduction of Modern Slavery legislation. The question remains as to whether supply chain disclosures address stakeholder...