The government and the people of Hong Kong are concerned about the implications of manufacturing activities on the environment. Firms should answer the demands for corporate social responsibility in this aspect. For example, pollution and waste management are particularly important considerations. Since government has already put in place policies that address environmental concerns, environmental reporting is now the focus of governmental efforts. Different sectors are seeing the value of linking environmental responsibility and reporting (The Association of Chartered Certified Accountants, 2010). As environmental reporting becomes more widespread Hong Kong firms are also given the chance to keep with international trends.
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