With the recent passing of the Rail Merger Bill by the Legislative Council of the HKSAR Government, the proposed merger between the MTR Corporation and Kowloon-Canton Railway Corporation (KCRC) is progressing to the next stage of approval by minority shareholders' vote. With the legal framework to implement the merger now in place, key areas of the social and environmental impacts of the merged entity can be studied in greater depth for their business and operational implications. The ongoing co-operation to establish a management framework for sustainability continues to progress with the aim to implement for the new entity proven best practices that will give rise to sustainable development.