致同调查:47%恒指成分股公司表示已充分遵守「企业管治守则」中所有条文
致同发表《香港企业管治调查报告2020》,指出47%恒生综合指数成分股公司表示已充分遵守香港交易所刊发的《企业管治守则》中的所有条文,较2018年的50%轻微下跌。几乎所有未完全遵守《守则》的恒生综合指数成分股公司均解释了不遵守的原因,当中常见没有遵守的守则包括主席与行政总裁的角色应有区分;董事会主席、非执行董事或独立非执行董事应出席股东大会;以及重选非执行董事等问题。
2018年,香港交易所发表关於《守则》及相关《上市条例》条文的谘询总结,并於2019年1月1日推出新的措施。令人鼓舞的是,很多公司现正采纳这些新要求。举例而言,95%恒生综合指数成分股公司采纳披露董事会成员多元化政策的新要求。此外,经修订《守则》要求发行人需披露用以物色新委任独立非执行董事的流程,而2019年有50%恒生综合指数成分股公司於采纳了这项新要求,较2018年上升41%。然而,仅24%公司披露其认为有关人士属独立人士的原因,10%公司披露有关人士可为董事会带来的观点与角度、技能及经验。
另外,调查报告显示95%恒生综合指数成分股公司提及2019新冠疫情带来的影响。从调查中可见,大多数上市公司在疫情期间确实受到冲击。有份讨论2019新冠疫情影响的恒生综合指数成分股公司中,54%公司同时描述其针对疫情的缓解措施,包括实施防疫措施、响应政府政策、改变投资及财务决定、提供客户支援服务、监控风险及探讨潜在商机。但仅31%公司在年度报告中表示公司已建立业务持续方案。
致同查阅了462家恒生综合指数成分股公司的2019年度报告,以及412家恒生综合指数成分股公司的环境、社会及管治(ESG)报告,以检视它们如何概述2019新冠疫情带来的影响,以及应对疫情的业务持续计划。
Follow us
Find us on
Facebook,
Twitter ,
Instagram, and
YouTube or frequent updates on all things investing.Have a financial topic you would like to discuss? Head over to the
uSMART Community to share your thoughts and insights about the market! Click the picture below to download and explore uSMART app!

Disclaimers
uSmart Securities Limited (“uSmart”) is based on its internal research and public third party information in preparation of this article. Although uSmart uses its best endeavours to ensure the content of this article is accurate, uSmart does not guarantee the accuracy, timeliness or completeness of the information of this article and is not responsible for any views/opinions/comments in this article. Opinions, forecasts and estimations reflect uSmart’s assessment as of the date of this article and are subject to change. uSmart has no obligation to notify you or anyone of any such changes. You must make independent analysis and judgment on any matters involved in this article. uSmart and any directors, officers, employees or agents of uSmart will not be liable for any loss or damage suffered by any person in reliance on any representation or omission in the content of this article. The content of the article is for reference only and does not constitute any offer, solicitation, recommendation, opinion or guarantee of any securities, virtual assets, financial products or instruments. Regulatory authorities may restrict the trading of virtual asset-related ETFs to only investors who meet specified requirements. Any calculations or images in the article are for illustrative purposes only.
Investment involves risks and the value and income from securities may rise or fall. Past performance is not indicative of future performance. Please carefully consider your personal risk tolerance, and consult independent professional advice if necessary.