The Hong Kong-based Association for Sustainable & Responsible Investment in Asia (Asria) conducted a detailed review of the prospectuses of 24 manufacturing companies that listed on the Hong Kong stock exchange last year...[n]oting that IPO prospectuses “are often the only means by which environmental, social and governance issues are publicly disclosed”...With China established as the supply base of choice...Asria says concern over disclosure of such risks is not limited to environmentally and socially responsible investors...All investors are at risk...In one example, in July, McDonald’s, Walt Disney, Mattel and Hasbro were forced to investigate a toy supplier in Dongguan...after allegedly sub-standard labour conditions at the factory sparked worker unrest.