page
41
COUNTRY
STOCK
EXCHANGE(S)
DEVELOPED
VS
EMERGING
POLICY
NAME
EFFECTIVE
DATE
AUTHORITY
POLICY
TYPE
POLICY
CLARITY
POLICY
SCOPE
Australia
Australian
Securities
Exchange
Developed Australian Minerals
Industry Framework for
Sustainable Development
2005
Industry/
professional
association
Voluntary Prescriptive Broad
Corporations Act 2001 –
section 299(1)(f)
2001 Government
Mandatory Prescriptive Broad
Corporations Act 2001 –
Section 299A
2004 Government
Mandatory Principles Broad
Energy Efficiency
Opportunities Act
2006 Government
Mandatory Principles Narrow
National Environment
Protection Measure
1998 Government
Mandatory Prescriptive Narrow
National Greenhouse
and Energy Reporting
2007 Government
Mandatory Prescriptive Broad
Austria
Wiener Börse Developed Amendment to the
Accounting Act
2004 Government
Voluntary Principles Broad
Guidelines: Reporting
about Sustainability
2003 Government
Voluntary Principles Broad
Success and Social
Responsibility – A Guide
to Future-Proofing Your
Business
2009
Industry/
professional
association
Voluntary Prescriptive Broad
Belgium
Euronext
Brussels
Developed The Social Balance
Sheet of 2003
2003 Government
Mandatory Prescriptive Broad
Brazil
BM&FBOVESPA Emerging Brazilian Accounting
Norm T 15
2004 Government
Voluntary Prescriptive Broad
Ibase Model
1997
Industry/
professional
association
Voluntary Prescriptive Broad
Law No. 11638
2007 Government
Mandatory Prescriptive Narrow
Pronouncement No. 13
2012 Government
Voluntary Prescriptive Broad
Recommendation of
report or explain
2012
Stock
exchange
Voluntary Prescriptive Broad
Resolution No. 254
2012 Government
Mandatory Prescriptive Narrow
Solid Waste National
Policy
2010 Government
Mandatory Prescriptive Narrow
The ANEEL Requirements
for Annual Sustainability
Report
2006
Securities
regulator
Mandatory Principles Broad
Appendix C
Policy Inventory
1...,38,39,40,41,42,43,44,45,46,47 49,50,51,52,53,54,55,56,57,58,...71