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COUNTRY
STOCK
EXCHANGE(S)
DEVELOPED
VS
EMERGING
POLICY
NAME
EFFECTIVE
DATE
AUTHORITY
POLICY
TYPE
POLICY
CLARITY
POLICY
SCOPE
Colombia
Bolsa Colombia Emerging National Program for
Voluntary Report on
GHG Emissions
2012 Government
Voluntary Prescriptive Narrow
Denmark
Copenhagen
Stock Exchange
Developed Action Plan for CSR
2012 Government
Voluntary Prescriptive Broad
Amendment to the
Danish Financial
Statements Act
2009 Government
Mandatory Prescriptive Broad
Danish Financial
Statements Act
2001 Government
Mandatory Prescriptive Narrow
The Green Accounts Act
1995 Government
Mandatory Prescriptive Broad
Finland
Helsinki Stock
Exchange
Developed Act No. 1304
2004 Government
Voluntary Principles Narrow
General guidelines for
recording, accounting
and disclosing of
environmental issues
2006
Industry/
professional
association
Voluntary Prescriptive Broad
Government Resolution
on State Ownership
Policy
2011 Government
Mandatory Prescriptive Broad
The Finnish
Accounting Act
2004 Government
Mandatory Principles Narrow
France
Euronext Paris
Developed Bilan Carbone
2004 Government
Voluntary Prescriptive Narrow
Bilan d’Emissions de GES 2011 Government
Mandatory Prescriptive Narrow
Grenelle Act II
2012 Government
Mandatory Prescriptive Broad
National Sustainable
Development Strategy
2010 – 2013
2010 Government
Voluntary Prescriptive Broad
New Economic
Regulations Act
2001 Government
Mandatory Prescriptive Broad
Germany
Deutsche Börse Developed Action Plan for CSR
2010 Government
Voluntary Prescriptive Broad
BilReG – Reform Act on
Accounting Regulations
2005 Government
Mandatory Prescriptive Broad
German Sustainability
Code
2011 Government
Voluntary Prescriptive Broad
Greece
Athens Stock
Exchange 
Developed Law 3487
2006 Government
Voluntary Principles Broad
Policy Inventory
cont’d
1...,41,42,43,44,45,46,47,48,49,50 52,53,54,55,56,57,58,59,60,61,...71