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46
COUNTRY
STOCK
EXCHANGE(S)
DEVELOPED
VS
EMERGING
POLICY
NAME
EFFECTIVE
DATE
AUTHORITY
POLICY
TYPE
POLICY
CLARITY
POLICY
SCOPE
Italy
Borsa Italiana Developed 2012/2014 Italian
National Action Plan
for Corporate Social
Responsibility
2013 Government
Mandatory Prescriptive Broad
Directors’ report on
financial statements
2009
Industry/
professional
association
Voluntary Prescriptive Broad
Disclosure of non-
financial factors by
pension funds
2002 Government
Mandatory Principles Broad
Legislative Decree
No. 150/2009
2009 Government
Mandatory Principles Broad
Legislative decree
No. 32/2007
2007 Government
Voluntary Principles Broad
Memorandum of
Understanding with the
Carbon Disclosure Project
2013 Government
Mandatory Prescriptive Broad
Ministerial Decree – 24
Jan 2008
2008 Government
Mandatory Principles Broad
Operational Guidelines
for CSR in the banking
sector
2005
Industry/
professional
association
Voluntary Prescriptive Broad
The CSR-SC project
2002 Government
Voluntary Prescriptive Broad
The Social reporting
standards, 2013
2013
Industry/
professional
association
Voluntary Prescriptive Broad
Japan
Osaka Securities
Exchange, Tokyo
Stock Exchange
Developed ELV Recycling Law
2002 Government
Mandatory Prescriptive Narrow
Emissions Trading
Exchange
2009
Stock
exchange
Voluntary Prescriptive Narrow
Environmental Reporting
Guidelines
2007 Government
Voluntary Prescriptive Broad
Japan Green Chip 35 ETF 2009
Stock
exchange
Voluntary Prescriptive Broad
Law Concerning
the Promotion of
Business Activities
with Environmental
Consideration
2005 Government
Mandatory Principles Broad
Law concerning the
Rational Use of Energy,
Act on Promotion
of Global Warming
Countermeasures
1979 Government
Mandatory Prescriptive Broad
Mandatory GHG
Accounting System
2005 Government
Mandatory Prescriptive Narrow
Morningstar Socially
Responsible Investment
Index
2003
Stock
exchange
Voluntary Prescriptive Broad
Principles for Financial
Action towards a
Sustainable Society
2012
Industry/
professional
association
Voluntary Principles Broad
Voluntary Emission
Trading Scheme
2005 Government
Voluntary Prescriptive Narrow
Policy Inventory
cont’d
1...,43,44,45,46,47,48,49,50,51,52 54,55,56,57,58,59,60,61,62,63,...71