page
47
COUNTRY
STOCK
EXCHANGE(S)
DEVELOPED
VS
EMERGING
POLICY
NAME
EFFECTIVE
DATE
AUTHORITY
POLICY
TYPE
POLICY
CLARITY
POLICY
SCOPE
Kuwait
Kuwait Stock
Exchange
Emerging None
N/A
N/A
N/A
N/A
N/A
Malaysia
Bursa Malaysia Emerging Business Sustainability
Program
2010
Stock
exchange
Voluntary Prescriptive Broad
CSR disclosure
incorporated into Listing
Requirements
2008
Stock
exchange
Mandatory Principles Broad
CSR Framework for
voluntary reporting
2006
Stock
exchange
Voluntary Prescriptive Broad
CSR in Annual reports
2007 Government
Mandatory Principles Broad
Environmental
Quality Act
1974 Government
Mandatory Prescriptive Broad
National Annual
Corporate Report Awards
2008
Stock
exchange
Voluntary Prescriptive Broad
Powering Business
Sustainability: A guide
for directors
2010
Stock
exchange
Voluntary Prescriptive Broad
Mexico
Mexican Stock
Exchange
Emerging Climate Change law
2012 Government
Mandatory Prescriptive Broad
GHG Program
2004 Government
Voluntary Prescriptive Narrow
Pollutant Release and
Transfer Register
2005 Government
Mandatory Prescriptive Broad
The Mexican Stock
Exchange’s Sustainable
Quotes and Prices Index
2012
Stock
exchange
Voluntary Prescriptive Broad
Netherlands
Euronext
Amsterdam
Developed Dutch Civil Code
2006 Government
Voluntary Principles Broad
Environmental
Protection Act
2006 Government
Mandatory Prescriptive Broad
Guidelines for the
integration of social and
environmental activities
in financial reporting
2009 Government
Voluntary Prescriptive Broad
Law of 16 July 2005
2005 Government
Mandatory Prescriptive Broad
Recommendations for
Dutch State Holdings
2009 Government
Voluntary Principles Broad
Recommendations on
supply chain disclosure
and due diligence
2009 Government
Voluntary Prescriptive Broad
The Pollution Emission
Register in the
Netherlands
1999 Government
Mandatory Prescriptive Broad
Transparency Benchmark
2004 Government
Voluntary Prescriptive Broad
Norway
Oslo Stock
Exchange
Developed Act amending the
Norwegian Accounting
Act 2013
2013 Government
Mandatory Prescriptive Broad
Corporate social
responsibility in a
global economy
2009 Government
Voluntary Prescriptive Broad
Norwegian Accounting Act
1998 Government
Mandatory Prescriptive Broad
Norwegian Code of
Practice: Corporate
Governance
2010
Securities
regulator
Mandatory Principles Broad
Policy Inventory
cont’d
1...,44,45,46,47,48,49,50,51,52,53 55,56,57,58,59,60,61,62,63,64,...71