閱讀繁體中文版 ↓ Read in Traditional Chinese
HKEX's latest Corporate Governance Code amendments make a regular board performance review part of the comply-or-explain framework for Hong Kong listed issuers. GreenCo runs independent, confidential board performance reviews that give directors useful insight and give the company documented support for its Corporate Governance Report.
What the HKEX Corporate Governance Code Requires
- Code Provision B.1.4 – listed issuers should conduct a board performance review at least once every two years, on a comply-or-explain basis.
- Effective date – the amendments apply to financial years beginning on or after 1 July 2025. For a December year-end company, the first affected Corporate Governance Report covers the year ending 31 December 2026.
- Disclosure – the Corporate Governance Report should explain how the review was conducted, whether it was internal or external, its scope, significant findings and follow-up actions.
The same reforms introduced a board skills matrix, mandatory continuous professional development for all directors (with 24 hours for first-time directors within 18 months of appointment), a nine-year limit on independent non-executive director (INED) independence and a cap of six listed directorships for INEDs. A well-run board review is the natural place to test how the board is responding to all of these changes.
Our Board Performance Review Methodology
- Governance document review – Board Charter, committee terms of reference and governance policies.
- Tailored assessment design – a confidential online questionnaire aligned with HKEX guidance, covering directors, committee members and, where useful, senior management, the Company Secretary and the external auditor.
- Independent analysis – quantitative ratings and qualitative comments analysed across six areas:
- Board composition and skills
- Board culture and dynamics
- Board practices and effectiveness
- Quality and timeliness of board information
- Risk management and internal controls
- Stakeholder engagement and board oversight
- Reporting and recommendations – findings presented to the Chair and the board, with practical next steps.
What You Receive
- A Board Performance Review Report with overall results, strengths, improvement areas and recommended follow-up actions.
- Documented evidence to support your Corporate Governance Report disclosure.
- An independently administered, confidential assessment that encourages candid feedback.
- Input for succession planning, the board skills matrix and director training plans.
Why an External Review Adds Value
An independent facilitator encourages directors to speak openly, benchmarks your board against good practice and gives investors confidence that the review was objective. GreenCo has supported Hong Kong listed clients through board performance reviews under the Corporate Governance Code, alongside ESG and climate governance work for boards.
Why Companies Choose GreenCo
- A strong team with outstanding international credentials – FCPA, CFA, FRM, Certified ESG Analyst (CESGA) and GRI Certified Sustainability Professional qualifications across our consultants.
- Solid international exposure – governance disclosures are read by investors, international customers and stakeholders deciding whether to invest or do business with you. With offices in Hong Kong, Singapore and Shanghai, we know what international readers expect.
- Senior members closely monitor every project – your concerns are addressed directly by experienced professionals, with strict confidentiality throughout.
- Proven since 2016 – ISO 9001 certified advisory services, 80+ listed company clients and 250+ completed projects.
Related reading: GreenCo's 10 ESG Services in Hong Kong · ESG Training for Boards and Teams · Why Companies Choose GreenCo
繁體中文版：港交所《企業管治守則》下的董事會表現評核
港交所最新修訂的《企業管治守則》，把定期進行董事會表現評核納入香港上市發行人的「不遵守就解釋」框架。勤創永續 GreenCo 提供獨立、保密的董事會表現評核，為董事提供有用的洞見，並為公司的企業管治報告提供有據可查的支持。
港交所《企業管治守則》的要求
- 守則條文 B.1.4——上市發行人應至少每兩年進行一次董事會表現評核，採「不遵守就解釋」方式。
- 生效日期——修訂適用於 2025 年 7 月 1 日或之後開始的財政年度。以 12 月為年結的公司為例，首份受影響的企業管治報告涵蓋截至 2026 年 12 月 31 日止年度。
- 披露——企業管治報告應說明評核的進行方式、屬內部或外部評核、評核範圍、重要發現及跟進行動。
同一輪改革亦引入董事會技能矩陣、所有董事須完成的持續專業發展（首次出任董事者須於委任後 18 個月內完成 24 小時）、獨立非執行董事獨立性的九年上限，以及獨立非執行董事最多出任六家上市公司董事的限制。一次妥善的董事會評核，正是檢視董事會如何應對上述變化的最佳機會。
我們的董事會表現評核方法
- 審閱管治文件——包括董事會章程、各委員會職權範圍及管治政策。
- 量身設計評核——按港交所指引設計保密的網上問卷，對象包括董事、委員會成員，並可視乎需要涵蓋高級管理層、公司秘書及外聘核數師。
- 獨立分析——就以下六個範疇分析量化評分及質性意見：
- 董事會組成及技能
- 董事會文化及互動
- 董事會運作及成效
- 董事會資料的質素及時效
- 風險管理及內部監控
- 利益相關者參與及董事會監督
- 報告及建議——向主席及董事會匯報評核結果，並提出切實可行的下一步行動。
交付成果
- 董事會表現評核報告，涵蓋整體結果、優勢、改善範疇及建議跟進行動。
- 支持企業管治報告披露的文件證明。
- 由獨立第三方執行的保密評核，鼓勵董事坦誠回應。
- 可供繼任規劃、董事會技能矩陣及董事培訓計劃參考的意見。
外部評核的價值
獨立的協調者能鼓勵董事坦誠表達意見，以良好實務為董事會作基準比較，並讓投資者確信評核客觀公正。勤創永續 GreenCo 曾協助香港上市客戶依《企業管治守則》開展董事表現評核，同時為董事會提供 ESG 及氣候管治支援。
企業為何選擇勤創永續 GreenCo
- 具備卓越國際資歷的強大團隊——顧問團隊持有資深執業會計師（FCPA）、特許金融分析師（CFA）、金融風險管理師（FRM）、註冊 ESG 分析師（CESGA）及 GRI 認證可持續發展專業人員等資格。
- 紮實的國際經驗——管治披露會被投資者、國際客戶及利益相關者審閱，用以決定是否投資或與貴公司合作。我們在香港、新加坡及上海設有辦事處，熟悉國際讀者的期望。
- 資深成員緊密監察每個項目——貴公司的關注由經驗豐富的專業人士直接處理，全程嚴格保密。
- 自 2016 年起累積實績——顧問服務獲 ISO 9001 認證，服務逾 80 家上市公司、完成超過 250 個項目。