page
43
Policy Inventory
cont’d
COUNTRY
STOCK
EXCHANGE(S)
DEVELOPED
VS
EMERGING
POLICY
NAME
EFFECTIVE
DATE
AUTHORITY
POLICY
TYPE
POLICY
CLARITY
POLICY
SCOPE
China
Hong Kong
Stock Exchange,
Shanghai Stock
Exchange,
Shenzhen Stock
Exchange, Taiwan
Stock Exchange
Emerging CASS-CSR reporting
guideline (2.0)
2012 Government
Voluntary Principles Broad
China Sustainability
Reporting Guidelines
for Apparel and Textile
Enterprises
2008
Industry/
professional
association
Voluntary Prescriptive Broad
Corporate Social
Responsibility Best
Practice Principles
(the CSR Principles)
2010
Stock
exchange
Mandatory Prescriptive Broad
CSR Notice &
Environmental
Disclosure Guidelines
2008
Stock
exchange
Voluntary Prescriptive Broad
Environmental
Information
Disclosure Act
2008 Government
Voluntary Prescriptive Broad
Environmental, Social
and Governance
Reporting Guide
2012
Stock
exchange
Voluntary Prescriptive Broad
Green Securities Law
2008 Government
Mandatory Principles Broad
Guide on Social
Responsibility for Chinese
International Contractors
2012 Government
Voluntary Principles Broad
Guidelines on Corporate
Social Responsibility
for Banking Financial
Institutions
2009
Industry/
professional
association
Voluntary Prescriptive Broad
Guidelines on Social
Responsibility for
Industrial Corporations
and Federations
2011
Industry/
professional
association
Voluntary Prescriptive Broad
Guidelines to the State-
owned Enterprises
2008 Government
Voluntary Principles Broad
Indicator System for the
China CSR Monitoring
and Evaluation Platform
2011 Government
Voluntary Prescriptive Broad
Shanghai Municipal Local
Standards on Corporate
Social Responsibility
2008 Government
Voluntary Principles Broad
Social Responsibility
Guidelines
2006
Stock
exchange
Mandatory Prescriptive Broad
TWSE corporate
governance and
corporate social
responsibility Index
2012
Stock
exchange
Voluntary Prescriptive Broad
1...,40,41,42,43,44,45,46,47,48,49 51,52,53,54,55,56,57,58,59,60,...71