Integrated reporting hopes to redraw the corporate bottom line with its measurement of non-financial ‘capitals’. While only a few listed Hong Kong companies have adopted its principles, the International Integrated Reporting Council, under new leader Richard Howitt, believes that integrated reporting is already shaping the future of corporate reporting. It…

The Institute’s Takeovers, Mergers and Acquisitions Interest Group launched a new series of guidance notes earlier this year designed to help company secretaries navigate the complexities involved in managing and advising on merger and acquisition (M&A) transactions. CSj takes a look at the second guidance note in this series which…

The winning paper of the Institute’s Corporate Governance Paper Competition 2016 argues in favour of an inclusive stakeholder approach to corporate governance. This submission advocates an inclusive stakeholder model for the implementation of better corporate governance. In particular, it departs from the traditional emphasis on the key internal stakeholders of…

Zoe Chan So Yuen FCIS FCS, LLM, Solicitor, reviews relevant e-signature legislation and guidelines in Hong Kong and around the world, and brings readers up to date with best practice  recommendations on the use of e-signatures. As increasing numbers of organisations are looking to digital solutions to improve their document…

In June 2015, the Securities and Futures Commission opted not to allow dual class share structures for primary listings in Hong Kong on the basis that such structures would be too risky from the point of view of investor protection. Eng Leng Ng, Senior Partner; and Grace Ong, Partner; of…