Abstract
AbstractThe 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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