page
42
COUNTRY
STOCK
EXCHANGE(S)
DEVELOPED
VS
EMERGING
POLICY
NAME
EFFECTIVE
DATE
AUTHORITY
POLICY
TYPE
POLICY
CLARITY
POLICY
SCOPE
Canada
Toronto Stock
Exchange
Developed Building the Canadian
Advantage: A Corporate
Social Responsibility
(CSR) Strategy for the
Canadian International
Extractive Sector
2009 Government
Voluntary Prescriptive Broad
CSA Staff Notice: 51-
333 – Environmental
Reporting Guidance
(wrt National Instrument
51-102 Continuous
Disclosure Obligations)
2010
Securities
regulator
Voluntary Prescriptive Broad
Public Accountability
Statements
2003 Government
Mandatory Prescriptive Broad
The Greenhouse Gas
Emissions Reporting
Program
1999 Government
Mandatory Prescriptive Narrow
Chile
Santiago Stock
 Exchange
Emerging Guide for Preparing
Sustainability Reports
2003
Industry/
professional
association
Voluntary Prescriptive Broad
The economic dimension
– Embedding social
sustainability reports:
towards basic quarterly
financial statements
2006 Government
Voluntary Prescriptive Broad
Policy Inventory
cont’d
1...,39,40,41,42,43,44,45,46,47,48 50,51,52,53,54,55,56,57,58,59,...71