The results of the 4th HKBSI assessed under the VPI model reflects that more companies have been increasingly concerned about business sustainability and hence have committed diligent effort in implementing CSR practices in this round of assessment. Prof. Lo indicated that this year, 86 per cent of the index companies published standalone Environmental, Social and Governance (ESG)/sustainability report, and the figure was only 72 per cent last year and 2 per cent even with no reporting.