How to use this guide
This page explains a proportionate management approach for Hong Kong organisations. It is general information, not a substitute for legal, engineering, labour or other specialist advice where those disciplines are required.
Why social topics need management
HKEX places Environmental and Social subject areas on the same comply-or-explain basis. Social aspects include employment, health and safety, development and training, labour standards, supply-chain management, product responsibility, anti-corruption and community investment. A credible approach therefore needs policies, accountable owners, data and evidence of implementation.
Social issues can affect licences, project delivery, retention, insurance, customer trust, supplier continuity and access to contracts. They should be connected to risk management and operations rather than treated as a human-resources narrative exercise.
Define the social boundary
Clarify which employees, temporary staff, agency workers, contractors, joint ventures, suppliers, customers and communities are in scope for each topic. Different metrics may require different boundaries. State where data is unavailable or controlled by another party.
Manage workforce, capability and inclusion
- Track headcount, turnover and workforce composition with consistent definitions.
- Identify critical skills, succession and transition needs.
- Connect training measures to role requirements and business change.
- Review pay, progression and opportunity using appropriate governance.
- Assess whether inclusion initiatives address barriers rather than only participation.
- Protect personal data and restrict access to sensitive analyses.
Health, safety and wellbeing
Use leading and lagging indicators. Incident rates are important, but management also needs hazard identification, near misses, training, contractor controls, corrective actions and verification that improvements remain effective. Psychological health and workload may require different expertise and confidentiality safeguards.
Rates need context
Define hours worked, worker groups, severity, geography and restatements. A falling rate may reflect improved performance, under-reporting or a changed boundary; commentary and controls matter.
Labour standards and human rights
Assess risks based on workforce and value-chain conditions, not only the location of the Hong Kong office. Priority areas may include recruitment fees, forced or child labour, working hours, freedom to raise concerns, discrimination, accommodation, migrant workers and contractor practices. Supplier clauses should be supported by risk-based due diligence and remediation.
Product and customer responsibility
Depending on the sector, social performance also includes product quality and safety, customer health, responsible marketing, accessibility, data privacy, complaint handling, recalls and after-sales support. Link reported metrics to actual quality-management and customer-response processes.
Data, grievances and oversight
| Area | Control question |
|---|---|
| Definitions | Are worker types, incidents, training and complaints defined consistently? |
| Ownership | Who prepares, reviews and approves each KPI? |
| Confidentiality | Are personal and whistleblowing records appropriately protected? |
| Escalation | Which events go to senior management or the board? |
| Remediation | How are corrective actions tracked to closure and effectiveness? |
Useful deliverables
- Social-topic and workforce-boundary map.
- Policy and legal-compliance responsibility register.
- People, safety and product KPI dictionary.
- Contractor and supplier labour-risk process.
- Grievance, whistleblowing and escalation workflow.
- Management dashboard and incident-review protocol.
- Social-performance roadmap and disclosure plan.
Questions to ask an adviser
- Which work requires labour, safety, privacy or legal specialists?
- How will sensitive data and grievances be protected?
- How will contractor and supplier workers be considered?
- Will the proposed KPIs support action rather than only disclosure?
- How will remediation and management oversight be evidenced?