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Published online by Cambridge University Press: 13 March 2020
All the four common law jurisdictions in Asia – Singapore, Hong Kong, Malaysia and India – have imposed sustainability reporting requirements on listed companies. In Hong Kong, listed companies are required with effect from the financial year starting 1 January 2016 to disclose whether they have complied with the ESG reporting guide.1 In Malaysia, large listed companies must publish a sustainability report with effect from the financial year ending 31 December 2016, and other listed companies 31 December 2017.
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