HKEX has released its latest review of issuers’ corporate governance practices and a new guide for independent non-executive directors (INEDs). The review provides guidance to issuers on improving their corporate governance practices, focusing on compliance with the new requirements introduced to the Corporate Governance Code in 2022. Key findings include the importance of comprehensive disclosure on corporate culture, the need for periodic board refreshment to foster diverse perspectives, encouragement for issuers to progress gender diversity on their boards, and the importance of risk management and internal controls. The review also highlights the improvement in issuers’ compliance with corporate governance code provisions. The new guide for INEDs offers an overview of their roles and responsibilities to aid their understanding and fulfilment of duties under the Listing Rules.