Sustainability Policies and Practices for Corporate Governance in Asia

Acronyms and abbreviations

 

AGM	annual general meeting	ISAE	International Standard on Assurance Engagements
ASEAN	Association of Southeast Asian Nations	ISO	International Organization for Standardization
BIS	Bank for International Settlements	ISSB	International Sustainability Standards Board
BRSR	Business Responsibility and Sustainability Reporting	JPX	Japan Stock Exchange
CDSB	Climate Disclosure Standards Board	KASB	Korean Accounting Standards Board
CDP	Carbon Disclosure Project	KOSPI	Korean Composite Stock Price Indexes
CPI	consumer price index	KPI	key performance indicators
CSRC	China Securities Regulatory Commission	KCGS	Korea Corporate Governance Service
ECB	European Central Bank	MED	Ministry of Entrepreneur Development
EC	European Commission	MSCI	Morgan Stanley Capital International
EGM	extraordinary general meeting	NDC	nationally determined contributions
ESG	environmental, social, and governance	OECD	Organisation for Economic Co‑operation and Development
ETF	exchange traded fund	OTC	over-the-counter
EU	European Union	OJK	Financial Services Authority of Indonesia
FSA	Financial Services Agency of Japan	REITs	real estate investment trusts
FRC	Financial Regulatory Commission of Mongolia	SASB	Sustainability Accounting Standards
FSC	Korea Financial Services Commission	SEBI	Securities and Exchange Board of India
GDP	gross domestic product	SEC	Securities Exchange Commission
GHG	greenhouse gas	SGX	Singapore Exchange
GMS	general meeting of shareholders	SICS	Sustainable Industry Classification System
GRI	Global Reporting Initiative	SME	small and medium-sized enterprise
GSIA	Global Sustainable Investment Alliance	SOE	state-owned enterprises
HKEX	Hong Kong Stock Exchange	SPO	secondary public offering
IASB	International Accounting Standards Board	SSAE	Singapore Standards on Assurance Engagement
ICAI	Institute of Chartered Accountants of India	SSS	social, sustainability and sustainability-linked
ICAS	Institute of Chartered Accountants of Sri Lanka	SSC	State Securities Commission of Viet Nam
IFC	International Finance Corporation	SWF	sovereign wealth fund
IFRS	International Financial Reporting Standards	TCFD	Task Force on Climate-Related Financial Disclosures
IMF	International Monetary Fund	TPEx	Taipei Stock Exchange
IPCC	Intergovernmental Panel on Climate Change	TRBC	Thomson Reuters Business Classification
IPO	initial public offering	TWSE	Taiwan Stock Exchange
IR	Integrated Reporting