page
45
Policy Inventory
cont’d
COUNTRY
STOCK
EXCHANGE(S)
DEVELOPED
VS
EMERGING
POLICY
NAME
EFFECTIVE
DATE
AUTHORITY
POLICY
TYPE
POLICY
CLARITY
POLICY
SCOPE
India
National Stock
Exchange
Emerging Annual Environmental
Audit Report
1986 Government
Mandatory Prescriptive Broad
Corporate Responsibility
for Environmental
Protection
2003 Government
Mandatory Prescriptive Broad
CSR Voluntary Guidelines
2009 Government
Voluntary Principles Broad
DPE Guidelines on CSR
and Sustainability
2013 Government
Voluntary Prescriptive Broad
Guidance Note on Non-
Financial Disclosures
2011
Industry/
professional
association
Voluntary Principles Broad
National Voluntary
Guidelines
2011
Securities
regulator
Mandatory Prescriptive Broad
National Voluntary
Guidelines on Social,
Environmental
& Economic
Responsibilities
of Business
2011 Government
Voluntary Prescriptive Broad
The Companies Bill
2012 Government
Mandatory Principles Broad
Indonesia Indonesia Stock
Exchange
Emerging Government Regulation
No. 47/2012
2012 Government
Mandatory Principles Broad
Indonesian Stock
Exchange KEHATI-SRI
Index
2009
Stock
exchange
Voluntary Prescriptive Broad
Law No. 40/2007
2007 Government
Mandatory Principles Broad
Regulation No. 24/2012 2012 Government
Mandatory Prescriptive Narrow
Regulation No.KEP-431/BL
2012
Securities
regulator
Mandatory Principles Broad
Israel
Tel Aviv Stock
Exchange
Developed Greenhouse Gas Registry
2010 Government
Voluntary Prescriptive Narrow
Greenhouse Gas
Reporting Protocol
2011 Government
Voluntary Prescriptive Narrow
MAALA SRI Index
2006
Stock
exchange
Voluntary Prescriptive Broad
Pollutant Release and
Transfer Register
2012 Government
Mandatory Prescriptive Narrow
1...,42,43,44,45,46,47,48,49,50,51 53,54,55,56,57,58,59,60,61,62,...71