Sustainability and the sunlight of disclosure: ESG disclosure in three Asian financial centres
The prevailing paradigm of sustainable finance places great importance on environmental, social and governance (ESG) information and, therefore, on the mechanism of reporting and disclosure. This article presents, analyses and compares the approaches to ESG disclosure in three Asian financial centre...
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2024
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sg-smu-ink.sol_research-64122024-07-04T06:39:12Z Sustainability and the sunlight of disclosure: ESG disclosure in three Asian financial centres PHANG, Rachel CHIA, Yaru The prevailing paradigm of sustainable finance places great importance on environmental, social and governance (ESG) information and, therefore, on the mechanism of reporting and disclosure. This article presents, analyses and compares the approaches to ESG disclosure in three Asian financial centres: Singapore, Hong Kong and Shanghai. The article uncovers commonalities and divergences in the drivers, dynamics, content and trends of ESG disclosure in the selected jurisdictions. In doing so, it looks forwards, seeking to anticipate and shape the development of ESG disclosure in Asia. At the same time, it looks beyond ESG disclosure, remaining mindful that the mechanism itself is only a means toward, and should not constrain, the pursuit of the ultimate goal of sustainable development in Asia. 2024-06-01T07:00:00Z text application/pdf https://ink.library.smu.edu.sg/sol_research/4454 info:doi/10.1111/reel.12554 https://ink.library.smu.edu.sg/context/sol_research/article/6412/viewcontent/Sustainability_sunlight_disclosure_av.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection Yong Pung How School Of Law eng Institutional Knowledge at Singapore Management University Sustainable finance environmental social and governance (ESG) Singapore Hong Kong Shanghai Asian Studies Environmental Law |
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Sustainable finance environmental social and governance (ESG) Singapore Hong Kong Shanghai Asian Studies Environmental Law PHANG, Rachel CHIA, Yaru Sustainability and the sunlight of disclosure: ESG disclosure in three Asian financial centres |
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The prevailing paradigm of sustainable finance places great importance on environmental, social and governance (ESG) information and, therefore, on the mechanism of reporting and disclosure. This article presents, analyses and compares the approaches to ESG disclosure in three Asian financial centres: Singapore, Hong Kong and Shanghai. The article uncovers commonalities and divergences in the drivers, dynamics, content and trends of ESG disclosure in the selected jurisdictions. In doing so, it looks forwards, seeking to anticipate and shape the development of ESG disclosure in Asia. At the same time, it looks beyond ESG disclosure, remaining mindful that the mechanism itself is only a means toward, and should not constrain, the pursuit of the ultimate goal of sustainable development in Asia. |
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text |
author |
PHANG, Rachel CHIA, Yaru |
author_facet |
PHANG, Rachel CHIA, Yaru |
author_sort |
PHANG, Rachel |
title |
Sustainability and the sunlight of disclosure: ESG disclosure in three Asian financial centres |
title_short |
Sustainability and the sunlight of disclosure: ESG disclosure in three Asian financial centres |
title_full |
Sustainability and the sunlight of disclosure: ESG disclosure in three Asian financial centres |
title_fullStr |
Sustainability and the sunlight of disclosure: ESG disclosure in three Asian financial centres |
title_full_unstemmed |
Sustainability and the sunlight of disclosure: ESG disclosure in three Asian financial centres |
title_sort |
sustainability and the sunlight of disclosure: esg disclosure in three asian financial centres |
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Institutional Knowledge at Singapore Management University |
publishDate |
2024 |
url |
https://ink.library.smu.edu.sg/sol_research/4454 https://ink.library.smu.edu.sg/context/sol_research/article/6412/viewcontent/Sustainability_sunlight_disclosure_av.pdf |
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1814047641503268864 |