Corporate Sustainability Development – Emerging Trend


The World Commission on Environment and Development (WCED) initiated a concept called sustainable development in 1987, in response to a growing global awareness and consciousness. It serves as a guiding principle for the long-term corporate operational goal to achieve in a balanced manner of economic and social development as well as environmental protection. Developing effective communication between issuers and stakeholders is essential and turns to be a global development trend.


In recent years, some international organizations such as Global Reporting Initiative, UN Global Compact and Equator Principle, set up voluntary corporate social responsibility standards and guidance for listed/ private companies. They all encourage corporates to evaluate the commercial value brought by sustainability projects.


Sustainability Reporting Guides were introduced by Stock Exchanges including the Singapore Exchange, Deutsche Börse and the Hong Kong Stock Exchange, requiring companies to publish reports regularly disclosing environmental related policies and referring to the materiality principles with gradual implementation of sustainability-related legislation to minimize the impacts to listed companies.




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