Similarities and differences in Australia, Hong Kong and
the United Kingdom

The way in which financial markets respond to environmental and social factors is of growing interest to regulators and investors.

Many companies have responded by including non-financial reporting information on top of their regulatory or stock-exchange listing requirements.

It is expected the companies operating in these three markets will become more similar in the coming years with scheduled the release of International Integrated Reporting Council’s Integrated Reporting Framework in late 2014. 

Some key findings about companies in the three locations surveyed are listed below.


  • Disclose the most about the environment
  • More likely to produce integrated reports 
  • Less likely to seek external assurance for their sustainability reports

Hong Kong 

  • No company produced an integrated report in 2012
  • Had lowest disclosure levels in sample
  • Sustainability reporting most common in financial companies

United Kingdom

  • More likely to seek external assurance for sustainability reports
  • More diverse sustainability information produced
  • A more mature jurisdiction for sustainability reporting represented by sample