The Hong Kong Stock Exchange is now asking Hong Kong listed companies to issue annual Environmental, Social and Governance Reports (ESG Reports) as part of their reporting responsibilities. These new reports are in addition to the standard Annual Report and Corporate Governance Reports that listed companies are required to issue annually.
We have handled a number of these ESG Reports for clients recently, and find there is widespread uncertainty about the scope and purpose of an ESG Report among listed companies and agencies. In particular, companies who are used to focusing on financial performance and financial controls are often at a loss to understand what exactly they should be writing about in their ESG Report.
In Part 1 of this post, I mentioned the old-fashioned method of referring to a non-specific person using the pronoun ‘he’ (as shown in sentence 1 below). In this post I want to consider options 2 and 3.
This is the first of a short series of posts on an important topic: when we want to talk about a non-specific person, what pronoun should we use to refer to that person? Here are some of the standard possibilities in English:
About this blog
This blog arises from keeping an eye on English in Hong Kong. I often use signs, notices and advertisements that I see as starting points to write about English issues that commonly challenge Hong Kong writers.