CSj highlights the company secretary’s unique perspective on the factors that contribute to effective decision-making by the board. You have put together a stellar cast of directors, and both shareholders and management are content, but before you know it, there are...

Tim Lui Tim-leung SBS JP, who took up his current role as Chairman of the Securities and Futures Commission (SFC) in October 2018, discusses the importance for the future of Hong Kong of protecting market integrity and promoting high standards of corporate governance....

Richard Simmons and Shanshan Shi, Lingnan University, review the results of recent tax research to suggest how manipulative transfer pricing may be curbed in Mainland China. According to a conservative estimate, the tax revenue lost to the government in Mainland China...

On the third anniversary of the Hong Kong Competition Ordinance, Brent Snyder, Chief Executive Officer of the Competition Commission, answers some frequently asked questions about the policies and enforcement actions of the Competition Commission. The Competition...

Hong Kong Exchanges and Clearing Ltd proposes new regulatory requirements designed to boost the effectiveness of companies’ governance structures for the management of environmental, social and governance (ESG) issues. Tougher regulation of ESG management and the...

The Independent Commission Against Corruption (ICAC) offers guidance on how to comply with Hong Kong’s upgraded disclosure requirements relating to anti-corruption policies and performance. Globally, there is an increasing demand for better disclosure by listed...

Cyber risk is now a major area of concern for all organisations and the board should be knowledgeable about such risk. Richard Sheath, Director, Independent Audit Ltd, looks at how a board can exercise oversight of this fast-moving and difficult-to-understand critical...