Stock exchanges around the world, including the Hong Kong Stock Exchange, are moving towards the requirement of including material ESG (environmental, social and governance) performance in listed companies’ annual reporting process. For companies new to ESG reporting, it seems only natural to consider the option of integrated reporting. At first glance, integrated reporting may seem like a logistical and costly exercise. But it doesn’t have to be. Here are five valuable principles CLP has learned through the experience of moving to integrated reporting that can make the transition as painless and positive as possible.

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