page
49
COUNTRY
STOCK
EXCHANGE(S)
DEVELOPED
VS
EMERGING
POLICY
NAME
EFFECTIVE
DATE
AUTHORITY
POLICY
TYPE
POLICY
CLARITY
POLICY
SCOPE
Spain
BME Spanish
Exchanges
Developed Law 7
2006 Government
Voluntary Principles Broad
National Accounting Plan 2007 Government
Mandatory Prescriptive Narrow
Resolution of 8 of
February 2006
2006
Industry/
professional
association
Voluntary Prescriptive Narrow
Spanish Sustainable
Economy Law Article 39 2011 Government
Mandatory Prescriptive Broad
Sweden
Stockholm Stock
Exchange
Developed Annual Accounts Act
2005 Government
Mandatory Principles Broad
Guidelines for External
Reporting by State-
Owned Companies
2007 Government
Mandatory Prescriptive Broad
Guidelines on
environmental
information in the
Directors’ Report section
of the Annual Report
2012 Government
Voluntary Prescriptive Broad
OMX GES Nordic
Sustainability Index
2008
Stock
exchange
Voluntary Prescriptive Broad
Sustainability goals for
State-owned enterprises
2012 Government
Mandatory Principles Broad
Switzerland
SIX Swiss
Exchange
Developed BBGI-EthicalQuote
Swiss Equities
2012
Stock
exchange
Voluntary Prescriptive Broad
Thailand
Bangkok Stock
Exchange
Emerging Guidance Document
‘Approach to Social
Responsibility
Implementation for
Corporations’
2012
Stock
exchange
Voluntary Prescriptive Broad
Principles of Good
Corporate Governance
for Listed Companies
2006
Stock
exchange
Voluntary Principles Broad
Turkey
Borsa Istanbul
Emerging Communiqué on
‘Corporate Governance
Principles’
2011
Securities
regulator
Mandatory Principles Broad
CSR In Turkey, Corporate
Sustainability Reporting
2003
Securities
regulator
Voluntary Principles Broad
Environment Law
No. 2872
1983 Government
Mandatory Principles Broad
GHG Regulation
2012 Government
Mandatory Prescriptive Narrow
Istanbul Stock Exchange
Sustainability Index
(ISE SI)
2010
Stock
exchange
Voluntary Prescriptive Broad
Labour Law No. 4857
2003 Government
Mandatory Principles Broad
Occupational Health and
Safety Law No. 6331
2012 Government
Mandatory Prescriptive Narrow
Policy Inventory
cont’d
1...,46,47,48,49,50,51,52,53,54,55 57,58,59,60,61,62,63,64,65,66,...71