The value of better disclosure

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again

  1. What is the key difference between ESG reporting in Hong Kong and China?

  2. Which of the following is not an emphasis of the 1 July Hong Kong update?

  3. Which of the following is not a reason for companies in Hong Kong making improvements to their ESG reporting?

  4. What percentage of companies in the CSI 300 index released ESG reports?

  5. What happened to the number of ESG reports this year, compared to in 2009?

  6. For what primary reason are Chinese A-share companies improving their ESG?

  7. What will companies looking to improve their ESG reporting need to do?

  8. Which of the following will boards of Chinese companies not have to foresee or understand if they want their company to deliver strong ESG reports?

  9. Which of the following would an expert not need to understand when called in by an A-share company to improve ESG reporting?

  10. What did companies with higher ESG ratings experience during the pandemic?