Climate Change and Corporate Governance

Acronyms and abbreviations

 

ACSI	Australian Council of Superannuation Investors	ILO	International Labour Organization
AICPA	American Institute of Certified Public Accountants	IPCC	Intergovernmental Panel on Climate Change
BCB	Central Bank of Brazil	IPO	initial public offerings
BRSR	Business Responsibility and Sustainability Report	JFSA	Financial Services Agency of Japan
CBI	Climate Bonds Initiative	LSE	London School of Economics
CDP	Carbon Disclosure Project	MNE	Multinational Enterprise
CDSB	Climate Disclosure Standards Boards	NFRD	Non-Financial Reporting Directive
CMF	Financial Market Commission of Chile	NGFS	Network of Central Banks and Supervisors for Greening the Financial System
CSRC	Securities Regulatory Commission of China	OECD	Organisation for Economic Co‑operation and Development
CSRD	Corporate Sustainability Reporting Directive	OJK	Financial Services Authority of Indonesia
CVM	Securities and Exchange Commission of Brazil	PBC	public benefit corporation
EU	European Union	R&D	research and development
EFRAG	European Financial Reporting Advisory Group	RBC	responsible business conduc
ESG	environmental, social and governance	ROA	return on assets
FASB	Financial Accounting Standards Board	ROE	return on equity
FCA	Financial Conduct Authority of UK	REIT	Real Estate Investment Trust
FSB	Financial Stability Board	SASB	Sustainability Accounting Standards Board
GHG	Greenhouse Gases	SBTi	Science Based Targets initiative
GIIN	Global Impact Investing Network	SEBI	Securities and Exchange Board of India
GSI	Global Sustainability Initiative	SEC	Securities and Exchange Commission of the United States
GSSB	Global Sustainability Standards Board	SGX	Singapore Exchange
HKEX	Hong Kong Exchanges and Clearing Limited	SME	Small and medium-sized enterprise
IAASB	International Auditing and Assurance Standards Board	STF	IOSCO’s Sustainable Finance Task Force
IASB	International Accounting Standards Board	TCFD	Task Force on Climate‑related Financial Disclosures
IEA	International Energy Agency	TSVCM	Taskforce on Scaling Voluntary Carbon Markets
IFRS	International Accounting Standards Board	UN	United Nations
IOSCO	International Organization of Securities Commissions	VRF	Value Reporting Foundation
IR	Integrated Reporting	WEF	World Economic Forum
ISSB	International Sustainability Standards Board