HKEX · Appendix C2

HKEX ESG Reporting Code

Turn applicability into an evidence plan

For an HKEX-listed issuer, Appendix C2 separates mandatory disclosures, comply-or-explain provisions and climate disclosures. Social Aspects B1-B8 cover employment, health and safety, training, labour standards, supply chain, product responsibility, anti-corruption and community investment.

B1B2B3B4B5B6B7B8

Open the official HKEX code

Mandatory: governance, reporting principles and boundaryPart B

Comply or explain: Environmental and Social KPIsPart C

Annual ESG report for the same period, published with the annual reportESG