-
- AccountAbility, 13, 101, 326, 328, 371
- Accountability assurance, 13
- Accountant Association of Thailand (AAT), 149
- Accounting and Corporate Regulatory Authority of Singapore (ACRA), 147
- Accounting Research and Development Foundation (ARDF), 148
- Accounting Standards Board of Japan (ASBJ), 140
- Accounting Standards Council (ASC), 145
- Accounting Standards for Business Enterprises (ASBE), 132, 133, 149
- Accounting System for Joint Stock Limited Enterprise (ASJSLE), 132
- Accrual Earnings Management (AEM), 45
- Acid rain, 37, 251, 375
- Activist shareholders, 325
- AdidasAG, 365
- Aeroports de Paris, 366
- Agency theory/shareholder theory, , 18, 24, 28, 29, 30, 32, 33, 47, 127, 164, 373
- Agency Against Corruption (AAC), 282
- Alliance for Global Sustainability, 298
- All-China Federation of Industry and Commerce (ACFIC), 88
- American Institute of Certified Public Accountants (AICPA), 266
- Assurance Framework, 371
- Attestation Standard, 326
- ethical performance, 285
- internal control reporting, 154
- Statement of Position (SOP), 371
- American Accounting Association (AAA), 266
- American Certified Fraud Examiners (ACFE), 266
- American Psychological Association (APA), 266
- Annual report, 105, 134, 144, 192, 203, 211, 216, 256, 279, 280, 307, 308, 333, 334, 335, 336, 363
- Annual General Meetings (AGM), 167, 191, 194, 195, 202, 208
- Apple, 296, 310, 341
- Articles of Association (AOA), 194, 195, 211, 214, 215
- ASEAN Capital Markets Forum (ACMF), 218
- Asian Corporate Governance Association (ACGA), 187
- Asian Financial Crisis (AFC), 170, 209, 210
- ASML Holding IV, 366
- Association for Computing Machinery (ACM), 267
- Association for Relations Across the Taiwan Straits (ARATS), 65
- Association for Sustainable & Responsible Investment in Asia (ASrIA), 113
- Association of Advanced Collegiate School of Business (AACSB), 46
- Association of Chartered Certified Accountants (ACCA), 105, 107, 210, 333, 336, 337
- Association of Southeast Asian Nations (ASEAN), 66, 104, 108, 116, 210, 218, 236, 279, 334, 338
- Assurance. See Sustainability assurance, 13, 76, 325, 328, 329, 331, 353, 371, 372
- Audit committee, 139, 147, 152, 173, 186, 192, 202, 207, 208, 213, 320, 345
-
- Bank of Thailand (BOT), 150
- BASF SE, 366
- Basic Standard for Enterprise Internal Controls (BSEIC), 133
- Benefit corporations (B-corporations/BCs), , 353, 373, 375, 376
- Best practices
- of CSR, 251
- IIRC, 12, 15, 16, 80, 87, 323, 356
- sustainability assurance, 325, 339, 340, 371, 353
- sustainability development, 45, 58, 354, 381
- sustainability reporting, 285, 339, 340, 353, 355
- Bharatiya Janata Party (BJP), 58
- Biogen Idec, Inc., 365
- Bloomberg, 42, 192, 298, 338
- BMW, 341, 366
- Board of Accountancy (BOA), 144, 145
- Board of Commissioners (BOC), 139, 194, 195
- Board of Directors (BOD), , 25, 31, 77, 80, 87, 110, 130, 139, 149, 164, 165, 166, 168, 170, 171, 172, 174, 175, 176, 178, 180, 184, 185, 193, 194, 198, 200, 202, 204, 205, 207, 208, 209, 211, 213, 214, 216, 219, 220, 221, 222, 223, 227, 234, 248, 281, 307, 318, 356, 369, 372, 373, 376, 380, 383, 386, 388
- Board leadership, 172, 180
- Bombay Stock Exchange (BSE), 190, 242
- Boston Consulting Group, 45, 356, 386
- BP Oil, 294, 296, 311
- Brazil, Russia, India, Mainland China and South Africa (BRICS), 58, 92
- Bureau of Indian Standards (BIS), 98
- Bursa Malaysia (BM), 105, 205, 206
- Business Accounting Council (BAC), 140
- Business Responsibility Reports (BRR), 242, 334
- Business sustainability, , 345, 346, 354, 356, 357, 358, 359, 364, 373, 377, 379, 380, 381, 382, 383, 385, 387, 388
-
- corporate social responsibility (CSR), , , , 24, 40, 53, 59, 65, 108, 243, 255, 336, 337, 354, 378
- definition /
- future of, 363
- new ventures and IPOs, 93, 187, 215, 384
- principles, 69
- shareholder value creation, , 23, 128, 181, 222, 376, 382, 384, 386
- Canadian Psychological Association (CPA), 266
- Carbon dioxide, 301, 302, 304
- Carbon Disclosure Project (CDP), 86, 87, 363, 367, 369
- Carbon Reduction Commitment (CRC), 298
- CarbonCare InnoLab (CCIL), 96
- Central Commission for Discipline Inspection (CCDI), 69, 271, 273
- Centre for Good Corporate Governance (CGCC), 200
- CEO (chief executive officer)
- CEO-to-Employee Pay Ratio, 173
- compensation, 173, 176
- duality, 166, 180
- succession planning, 192
- CERES/Valdez Principles,
- Certified Public Accountants (CPAs), 13, 96, 325
- Chartered Global Management Accountants (CGMA), 385
- Chartered Institute of Management Accountants (CIMA), 220, 381
- Chief sustainability officer (CSO), 98, 115, 176, 386
- China Enterprise Confederation (CEC), 89
- China National Textile and Apparel Council (CNTAC), 95
- China Securities Regulatory Commission (CSRC), 56, 132, 182, 184, 185, 237
- Chinese Academy of Social Science (CASS), 237
- Chinese Accounting Standards (CAS), 132, 185
- Chinese Communist Party (CCP), 273
- Cisco Systems, Inc., 366
- City Development Limited (CDL), 374
- Civil Society Organizations (CSOs), 98, 115
- Clean Air Act, 295
- Clean Water Act, 295
- Climate Bonds Initiative (CBI), 94
- Climate change See, , 10, 13, 17, 25, 40, 76, 82, 86, 96, 109, 176, 243, 293, 294, 295, 296, 297, 298, 302, 304, 308, 311, 312, 319, 328, 340, 362
- Climate Change Reporting Taxonomy (CCRT), 86, 369
- Climate disclosure project (CDP), 308, 369
- Climate Disclosure Standards Board, 86, 369
- Coalition for Environmentally Responsible Economies (CERES),
- Coca-Cola, 341
- Codes of conduct, 266, 267, 274, 285
- Commission on Human Rights (CHR), 246
- Committee for Economic Development (CED), 155
- Committee of Sponsoring Organizations of Treadway (COSO), 389
- Communications and Multimedia Act (CMA), 245
- Communist Party of China (CPC), 91, 92, 271, 274
- Communist Party of Vietnam (CPV), 67, 115
- Company Act (CA), 209, 213, 214, 215, 241
- Compensation
- CEO, 173, 176
- executive compensation, 25, 86, 128, 166, 167, 168, 180, 185, 192, 195, 199, 203, 217, 220, 223, 345, 346
- Compensation committee, 173, 177, 180
- Comprehend, Apply and Report (CARE), 206
- Conference Board, 17, 166, 175, 345
- Confederation of Indian Industry (CII), 190
- Connected Reporting Framework, 13, 328
- Corporate Disclosure and Governance Committee, (CCDG), 212
- Corporate Economic Forum, 325
- Corporate governance
- emerging issues, 174, 179
- KPis, 220, 307, 318, 325, 340, 359
- sustainability disclosures, , 16, 25, 131, 175, 382, 387
- sustainability performance, , 164
- Corporate Governance Committee (CGC), 147, 193
- Corporate Governance Report (CGR)
- Corporate key stakeholders, 269, 356
- creditors, , 12, 15, 18, 30, 53, 165, 186, 360
- customers, , , , , 14, 18, 23, 24, 30, 32, 34, 37, 53, 87, 165, 172, 175, 180, 181, 200, 220
- employees, 32, 177, 185, 196, 197, 209, 214, 234, 242, 244, 246, 249, 264, 268, 269, 270, 278, 282, 286, 307, 375
- environment, 353, 354, 356, 358, 360, 367
- government, , , 11, 24, 34, 38, 53, 386
- shareholders, 170, 176, 179, 185, 190, 191, 199, 201, 208, 214, 217, 219, 233, 256
- Corporate reporting
- future for, 354
- integrated reporting, 80
- key principles, 318
- value relevance of conventional financial
- reports, 131
- See also Sustainability reporting, 166, 186, 201, 237, 256, 317, 323, 326, 328, 329
- Corporations
- corporate reporting. See Corporate reporting, 12, 14, 48, 53, 77, 80, 129, 172, 188, 285, 317, 318, 323, 325, 327, 340, 353
- role in society, 12, 13
- stakeholders. See Corporate key, stakeholders, 269, 347, 356
- value relevance of sustainability, 131
- information/conceptual framework, 81, 132
- Corporate Reporting Dialogue (CRD), 14
- Corporate social responsibility (CSR), 76, 92, 102, 108, 113, 115
- best prsctices, 252
- business sustainability distinguished, 354
- consumer-driver CSR, 235, 255
- CSR programs, 70, 98, 107, 241, 249, 251, 252, 253, 254
- definitio, 76, 77
- employee-related CSR initiatives, 254
- European Commission (EC), 54, 77
- product- and marketing-related initiatives, 254
- Corruption Perceptions Index (CPI), 284
- Corruption Prevention Department (CPD), 275
- Creditors
- Customers
- as stakeholders, , , 14, 18, 23, 87, 131, 165, 172, 179, 181, 220, 234, 251, 253, 254, 269, 324, 336, 358, 360, 376
- CVS Health, 341
- Cyberattacks and security breaches, 359, 362
- centralization of operations/information systems, 361
- government-led/ state-sponsored attacks, 361
- informal activists, 361
- outdated security programs, 361
- risk identification and assessment, 358
-
- Dassault Systemes SA, 365
- Deloitte & Touche, 221
- Democratic Progressive Party (DPP), 304
- Department of Business Development (DBD), 215
- Disclosures. See Sustainability disclosures, , 25, 131, 175, 294, 339, 367, 382, 387
- Department of Environment and Natural Resources, 303
- (DENR) Department of Labor and Employment (DOLE), 246
- development finance institutions (DFIs), 190
- Dewan Standar Akuntansi Keuangan (DSAK), 136, 137, 138
- Dodd-Frank Act of 2010, 20, 164, 167, 172, 173, 174, 177, 180, 220
- CEO-to-Employee Pay Ratio, 173
- compliance issues, 174, 179
- corporate governance, 171, 179, 220
- executive compensation, 166, 167, 173, 176, 220
- leadership structure disclosures, 172
- nominating committee, 172, 173, 174
- “say on pay”, 176, 180
- sustainable shareholder value creation, 128
- Dow Jones, 116, 187, 363
- Druckman, Paul, 80
-
- Economic, Governance, Social, Ethical, and Environmental (EGSEE), , , 15, 16, 23, 33, 44, 53, 75, 127, 318, 323, 356
- Economic sustainability disclosures, 105
- Economic sustainability performance value relevance, 131
- Economic Sustainability Performance (ESP), , , 34, 53, 76, 127, 128, 353
- Employees
- CEO-to-Employee Pay Ratio, 173
- chief sustainability officer (CSO), 98, 115, 176, 386
- as stakeholders, , , , 15, 18, 23, 29, 30, 32, 47, 105, 109, 113, 131, 165, 173, 179, 181, 220, 234, 251, 253, 254, 269, 324, 339, 358, 360, 376
- talent acquisition
- Endangered Species Act, 305
- Enterprise Risk Management (ERM), 357, 269
- Enterprise Basic Accounting Standards (EBAS), 132
- See also Sustainability risk assessment and management, 357
- Environment
- Environmental assurance, 294, 309
- Environmental auditing, 312, 313
- Environmental Defense Fund, 295
- Environmental management systems (EMS), 35, 306
- Environmental performance
- best practices, 306, 309
- emerging opportunities and challenges, 311
- EMS programs, 306, 307, 308
- global environmental initiatives, 77
- KPIs, 39
- LEED Certification, 310, 311, 312
- Environmental Protection Agency (EPA), 295
- National Priorities List (NPL), 295
- voluntary programs, 296
- Environmental reporting
- climate change risk disclosures, 293, 294
- completeness, 308
- contingent loss or gain, 308
- emerging opportunities and challenges materiality, 307
- stakeholders, 312, 306
- sustainability context, 308
- Environmental Performance Index (EPI), 300, 303
- Environmental Protection Bureau (EPB), 95
- Environmental Social Management System (ESMS), 109
- Environmental, Health and Safety (EHS), 333
- Environmental, Social and Governance (ESG), 87, 117, 165, 186, 204, 239, 333
- Ethical performance
- business ethics, 264
- corporate codes of ethics, 266
- G4 guidelines, 77, 79, 326
- KPIs, 285
- norms, 285
- professional codes of conduct, 266, 267
- sustainability disclosures, 285
- values, 285
- virtue, 285
- European Commission (EC)
- corporate social responsibility (CSR), 54, 76
- definition of CSR, 76
- disclosure of nonfinancial information, 76
- European Federation of Accountants, 326
- European Parliament, 13, 328
- Directive on disclosure, 54, 77
- European Union (EU), 77, 137, 149, 153, 250, 298
- Emission 1rading System (EU ETS), 298
- Executive compensation, 25, 86, 128, 166, 167, 168, 171, 173, 176, 177, 180, 185, 192, 195, 199, 203, 217, 220, 223, 321, 345, 346
- climate change reporting taxonomy, 86, 369, 370
- electronic sustainability reports, 368
- exchange-traded funds (ETF), 103, 104
- Executive Committee of Foreign Investment Companies (ECFIC), 90, 93
- Expanding the Coverage of the National Greening Program (ENGP), 303
- Extensible Reporting Language (XBRL), 86, 353, 354, 363, 364, 368, 369, 370, 387
- Extraordinary General Meetings (EGMs), 191
- EY (Ernst & Young), 94, 276, 334, 361, 373, 375
-
- Finanda1 Accounting Standards Board (FASB), 142, 296, 370
- Federation of Accounting Professions (FAP), 151
- Federation of Korean Industry (FKI), 104
- Financial Intelligence Unit (FIU), 276
- Financial Reporting Standard (FRS-12), 308
- Financial Services Agency (FSA), 139, 244
- Financial Supervisory Commission (FSC), 113, 148, 203, 338
- Foreign Corrupt Practices Act (FCPA), 180
- Foreign Direct Investment (FDI), 57, 67, 114, 115, 139, 144, 152, 242, 249, 279, 339
-
- G3 guidelines, 15, 16, 77, 80, 96, 335, 378
- G4 guidelines, 15, 16, 77, 78, 79, 80, 82, 113, 326, 345, 347, 355, 363
- materiality, 43, 79, 80, 81, 285, 307, 327, 334, 356
- new governance disclosure requirements, 80
- new supply chain requirements, 80
- overview, 79
- reporting boundaries, 80
- General Agreement on Trade in Services (GATS), 145
- General Meeting of Shareholders (GMS), 218, 219
- Global Compact. See United Nations Global
- Global Compact Korea Network (GCKN), 104
- Global Compact Network Vietnam (GCNV), 116
- Global environmental initiatives, 294
- Global Impact Investing Network, 379
- (GISR) Global Initiative for Sustainability Ratings, 16, 48, 86
- Global Reporting lnitiative (GRI),
- Global Smart Grid Federation (GSGF), 103
- Global Value Chains (GVCs), 66
- Global warming, 37, 251, 373
- Goods and Services Tax (GST), 58, 102, 245
- Google Green, 341
- Government Linked Companies (GLCs), 205
- government -led/state-sponsored cyberattacks, 361
- Green energy, 65
- GreenBiz, 16, 45, 339
- Greenhouse gas (GHG) statements ISAE 3410, 329
- Greenhouse gases, 80, 114, 311
- Gross Domestic Product (GDP), 10, 55, 189
- Guardians of Peace, 361
-
- Hanoi Stock Exchange (HNX), 116, 218
- Ho Chi Minh City Stock Exchange (HOSE), 116, 218
- Hong Kong Council of Social Service (HKCSS), 96
- Hong Kong Federation of Trade Unions (HKFTU), 240
- Hong Kong Institute of Certified Public Accountants (HKICPA), 96, 117, 134, 187, 239
- Hong Kong Institute of Chartered Secretaries (HKICS), 187
- Hong Kong Institute of Directors (HKIOD), 187, 188
- Hong Kong is the Stock Exchange (HKSE), 117, 186, 187, 188, 189, 239, 333
- Hong Kong Law Reform Commission (HKLRC), 187
- Hong Kong Society of Accountants (HKSA), 57, 134
- Hong Kong Stock Exchange (HKEX), 57, 97, 134, 188, 332
- Hybrid-Corporations (HCs), 373
-
- IBM, 296
- Impact Investment Exchange (IIX), 111
- Import Substitution Industrialization (ISI), 135
- Independent Commission Against Corruption (ICAC), 274, 275
- Indische Compatibles Wet (ICW), 136
- Indonesia Business Links (IBL), 100
- Indonesian Institute of Accountants OR (Ikatan Akuntan Indonesia) (IAI), 136, 137, 138, 139
- Information and Communication Technology (ICT), 61, 62
- Information security management system (ISMS) ISO 27001, 35, 361
- Information Technology (IT), 58, 172, 358, 361, 362
- Investor Responsibility Research Center Institute (IRRCI), 86, 345
- Institute of Certified Accountants and Auditors of Thailand (ICAAT), 150, 151
- Institute of Chartered Accountants of India (ICAI), 135, 136
- Institute of Disaster Risk Management (ICRM), 111
- Institute of Electrical and Electronics Engineers (IEEE), 103
- Institute of Internal Auditors Malaysia (IIAM), 144
- Institute of Management Accountants (IMA), 266
- Initial Public Offerings (lPOs) 93, 384
- risk management, , 33, 77, 220, 357
- shareholder value creation strategy, , , 15, 23, 35, 181, 22, 346, 376, 382, 383, 384
- Internal control over financial reporting (ICFR), 127, 129, 130, 155, 173
- audit committee and management role, 139, 147, 173
- International Corporate Governance Network (ICGN), 182
- International Electro-technical Commission (IEC), 103
- International Financial Reporting Standards (IFRS), 129, 370
- International Federation of Accountants
- International Integrated Reporting Council (IIRC) best practices 15, 81
- International Integrated Reporting Framework, 13, 367
- International Monetary Fund (IMF), 55, 58, 137, 145
- International Organization for Standandization (ISO)
- ISO 9000, 10, 34, 114, 298, 309, 310
- ISO 14000, 10, 34, 35, 39, 114, 293, 296, 298, 306, 307
- ISO 20121, 35
- IISO 27001, 34, 361
- IISO 31000, 34, 36, 357
- International Securities and Commission Organization (IOSCO), 145
- International Smart Grid Action Network (ISGAN), 103
- Investor Responsibility Research Center (IRRC), 45, 86, 345
-
- Komisi Pemberantasan Korupsi (KPK), 276, 277
- Korea Accounting Institute (KAI), 141, 142
- Korea Corporate Governance Fund (KCGF), 200
- Korea Corporate Governance Index (KCGI), 200
- Korea Corporate Governance Service (KCGS), 201
- Korea Economic Research Institute (KERI), 244
- Korea Fair Trade Commission (KFTC), 201, 202
- Korea Independent Commission Against Corruption (KICAC), 278
- Korea Smart Grid Institute (KSGI), 103
- Korean Agency for Technology and Standards (KATS), 103
- Korean Commercial Code (KCC), 201
- Korean Federation of Environment Movement (KFEM), 104
- Korean Securities Dealers Automated Quotations (KOSDAQ), 213
- KPMG
- 2013 Audit Committee Roundtable Report, 345
-
- Legitimacy theory, 30, 33, 42
- Listed Company Regulations (LCR), 201
- Long-term performance
- link between nonfinancial measures and
- long-term financial success, 355
- Lucky-Goldstar (LG), 199
-
- McDonald's, 240
- Majelis Permusyawaratan Rakyat Republik (MPR), 59
- Malaysia Accounting Standard Board (MASB), 105, 143
- Malaysia Sustainability Reporting Awards (MaSRA), 107
- Malaysia Trades Union Congress (MTUC), 245
- Malaysian Association of Certified Public Accountant (MACPA), 143
- Malaysian Chinese Associations (MCA), 98, 100, 204
- Malaysian Code of Corporate Governance (MCCG), 204, 205, 206, 280
- Malaysian Institute of Accountants (MIA), 143
- Management accountant
- role in sustainability, 358
- Management Discussion and Analysis (MD&A), 86, 129, 136, 307
- Market for Alternative Investment (MAI), 215
- Millennium Challenge Account-Indonesia, 100
- Ministry of Commerce, 93, 151, 215
- Ministry of Corporate Affairs, 135
- Ministry of Environmental Protection, 93, 237, 299
- Ministry of Finance, 56, 112, 132, 147, 154, 183, 192, 218, 283
- Ministry of Justice, 139
- Ministry of Manpower, 248
- MIT Sloan Management Review, 45, 356, 386
- Monetary Authority of Singapore (MAS), 110, 111, 147, 209, 210
- Montreal Protocol, 298
- Multi-national Companies (MNCs), 11, 55, 69, 92, 93, 114, 287
- Multiple bottom line (MBL), , 53, 317, 356
-
- National Association tbr Environmental Management (NAEM), 45
- Novartis, 363, 364
- Novo NordlskAIS, 365
-
- obama Administration, 82
- office of Development Assistance (oDA), 108
- organisation for Economic Co-operation and Development (oECD), 56, 61, 83, 85, 86, 182, 187, 188, 189, 207, 212, 213
-
- Pelaporan dan Analisis Transaksi Keuangan (PPATK), 276, 277
- People's Republic of China (PRC), 54
- People's Solidarity for Participatory Democracy (PSPD), 200, 202
- People's Action Party (PAP), 64
- Pfizer, 296
- Philippine Business for Social Progress (PBSP), 108
- Philippine Stock Exchange (PSE), 108, 109, 207, 209
- Philippines Accounting Standard (PAS), 145
- Philippines Institute of Certified Public Accountants (PICPA), 144, 145
- Philippines Investment Alliance for Infrastructure (PINAI), 109
- Pollution Control Department (PCD), 114
- PricewaterhouseCoopers (PwC), 82, 105, 130, 188, 220, 330, 339, 340, 362, 379, 389
- Principles of Responsible Investing (PRI), , 167, 384
- Private Entity Reporting Standards (PERS), 143
- Professional codes of conduct, 266
- Professional organizations
- influencing sustainability development
- reporting, and assurance, 118, 313, 343, 363, 364
- Public Company Accounting Oversight Board (PCAOB), 130, 326, 344
- Public Limited Companies (PLCs), 105, 204, 205
- Purchasing Power Parity (PPP), 66
-
- Rankins Ratings (RKS), 237
- Real Earnings Management (REM), 45
- Related Party Transactions (RPTs), 217
- Report on the observance of standards and codes (ROSC), 206
- Risk Compliance and Governance (RCG), 354
-
- Sarbanes-Oxley Act of 2002 (SOX), 167, 178, 284
- compliance issues, 220
- corporate governance, 220
- internal control reporting, 76, 129
- management certification of financial statements, 178
- Schneider Electric SA, 36
- Securities and Exchange Commission (SEC)
- business codes of conduct, 265
- compensation committee, 173, 177, 180
- Securities and Exchange Law (SEL), 139
- Securities and Futures Act (SFA), 211
- Securities and Futures Commission (SFC), 187
- Security breaches. See Cyberattacks and security breaches, 359, 361, 362
- Securities Exchange Board of India (SEBI), 99, 190, 191, 192, 334
- Sexual Orientation and Gender Identity and Expression (SOGIE), 246
- Shanghai Stock Exchange (SHSE), 91, 93, 94, 332
- Shenzhen Stock Exchange (SZSE), 56, 90, 93, 94, 117, 183, 237, 332
- Short-term performance, , 128
- Signaling theory, 33
- Small and Medium-sized Enterprises (SMEs), 13, 65, 99, 109, 200
- Singapore Exchange, 110, 147, 168, 337
- Singapore Institute of Certified Public Accountants (SICPA), 146
- Singapore Institute of Directors (SID), 210
- State Capital Investment Corporation (SCIC), 218, 219
- State Enterprise Policy Committee (SEPC), 216
- State Enterprise Policy Office (SEPO), 216, 217
- State Owned Commercial Banks (SOCBs), 153
- State Securities Commission (SSC), 218, 339
- Statement of Position (SOP), 371
- State-owned Enterprises (SOEs), 55, 68, 92, 99, 100, 115, 117, 132, 216, 218
- Statoil, 365
- statutory minimum wage (SMW), 240
- Stock exchanges, 55, 75, 78, 93, 94, 117, 147, 167, 168, 172, 190, 209, 218, 221, 237, 332, 354, 384
- Stock Exchange of Singapore (SES), 147
- Stock Exchange of Thailand (SET), 115, 150, 338
- Straits Exchange Foundation (SEF), 65
- Superfund Amendment and Reauthorization Act (SARA), 295
- Supervision and Administration Commission of the State Council (SASAC), 89, 92
- Suppliers, , , , , , 23, 30, 32, 37, 53, 115, 324, 333, 346, 356, 360, 376, 386
- Supply chains, 11, 13, 101, 328, 386
- carbon footprints, 298
- cyberattacks and security breaches, 359, 362
- G4 guidelines, 15, 113, 326, 363
- impacts of social and environmental, 368
- issues, 10, 15, 101, 328, 386
- management, 14, 16, 101, 385
- Suruhanjaya Syarikat Malaysia (SSM), 106
- Sustainability
- Sustainability Accounting Standards Board (SASB), 12, 78, 81, 86, 323, 364
- 2013 Conceptual Framework for Sustainability, 13
- mandatory reporting, 76, 82, 188, 333, 338
- voluntary reporting, 16, 31, 87, 294, 367
- Sustainability assurance, 13, 325, 329, 331, 371
- accountability assurance principle, 13
- assurance providers, 13, 325, 326, 332
- auditing standards, 13, 325, 326, 371
- best practice, 323, 327, 379
- environmental assurance, 294, 309
- external assurance, 324, 327, 329
- future trends, 353, 354
- internal auditors, 13, 325, 371
- opportunities and challenges, 311, 382
- practice guidance statements, 326
- professional organizations influencing, 14
- status of sustainability reporting, 325
- Sustainability development
- global best practices, 381
- professional organizations influencing, 45
- value-adding, 381
- Sustainability disclosures
- academic research, 40, 324
- accrual-based management (AEM), 45
- corporate governance, 139
- economic disclosures, 131, 370
- ethics and integrity, 79, 80, 364
- European Commission (EC), 54, 76, 77
- identified material aspects/boundaries, 80, 364
- mandatory disclosures, 130, 209, 365
- organizational profile, 364
- real earnings management (REM), 45
- report profile, 364
- stakeholder engagement, 253, 364
- standard disclosures, 78, 355, 364
- strategy and analysis, 364
- voluntary disclosures See also Sustainability reporting, 14, 40
- Sustainable Development Goals, (SDGs) 54, 82, 103, 114, 118, 249
- Sustainability information/conceptual, 131, 307, 345, 371
- framework, 81, 132
- value relevance of, 131
- Sustainability initiatives, 76, 77, 88
- Sustainable Management and Investment Guideline (SMILE), 104
- Sustainability performance
- best practice, 16
- corporate governance, , , 15
- dimensions of, 35, 233, 253, 294
- economic performance,
- economic vs. market value, 25, 360
- effective implementation, 103, 356
- environmental performance,
- ethical performance,
- future trends, 353, 362
- governance dimension, 164
- management role, 17
- social performance,
- status of, 327
- value relevance,
- Sustainability reporting
- accuracy, 13
- activist shareholders, 325
- assurance. See Sustainability assurance balance, 13, 325
- best practice, 339
- clarity, 356
- comparability, 356
- completeness, 356
- content, 354
- current trends, 329
- disclosing general standard disclosures, 345, 355
- economic vs. market value, 25
- effective implementation, 13
- electronic reports using XBRL, 368
- environmental KPls, , 18, 340
- global best practices, 168, 251, 309, 339
- governance KPIs, 220
- government regulation, 193, 266, 310
- greenhouse gases. See Greenhouse gas (GHG) statements, 301, 311, 329, 335, 371
- guiding principles of integrated reporting, 80
- holistic/integrated reporting, 40, 53
- integrated financial and internal control reporting (IFICR), 257, 382
- integrated report, 14, 80, 87
- integration of financial/nonfinancial information, 324
- internal control reporting, 154
- Sustainability Reporting Guidelines major investors, 325
- mandatory reporting, 82, 182, 333
- mergers and acquisitions, 167, 174, 176, 201, 202
- operational resources, 325
- shareholders Value Creation
- opportunities and challenges, 382
- professional organizations influencing, 14
- promoting, , 32, 70
- quality, 323
- Sustainability initiatives
- relevance of, , 131, 345
- reliability, 164
- reporting requirements, 105, 326
- social KPIs, 236
- stakeholder inclusiveness, 356
- sustainability context, 356, 308
- sustainability reporting assurance, 325
- talent acquisition, 325
- timeliness, 353
- tone at the top, 355
- Sustainability risk assessment and
- Sustainability risk identification and
- assessment, 358
- compliance risk, 360
- cyberattacks and security breaches risk, 360, 361
- financial risk, 360
- operations risk, 359
- reputation risk, 360
- strategic risk, 359
- top ten business risks, 358
- Sustainability theories, 28, 29, 30, 31, 32
- legitimacy theory, 30
- shareholder theory/agency theory, 28
- signaling theory, 31
- stakeholder theory, 29
- Sustainable Supply Chain Management (SSCM), 39
- Sustainability value creation. See Value creation, 381, 382, 383, 384
- Sustainable development
- Sustainable Investments Institute (Si2), 86, 345
-
- Taiwan Stock Exchange (TWSE), 113, 149, 213, 215, 338
- Thai Accounting Standards (TASs), 150
- Thailand Business Council for Sustainable Development (TBCSD), 114
- Thailand Environment Institute (TEI), 115
- The International Standards on Assurance Engagements (ISAE), 326, 329, 334, 372, 373
- Topazio, Nick, 381
- Toronto Stock Exchange (TSX), 76, 384
- Total impact measurement and management (TIMM), 379
- Total shareholder return (TSR), 383
- Transient Workers Count Too (TWC2), 248
- Transnational Corporations (TNCs), 242
- Transparency International's (TI), 273
- Triple bottom line (TBL), , 16, 101
-
- Umicore SA, 365
- United Nations Environment Programme (UNEP), 85, 99
- Guiding Principles on Business and Human Rights, 80, 87, 107, 221
- Principles of Responsible Investing (UNPRI), 384,
- United Nations Educational, Scientific and Cultural Organization (UNESCO), 83, 241
- United Nations Environment Programme (UNEP), 99, 85
- United Nations Global Compact (UNGC), 116, 78, 81, 82, 116, 247, 364
- 2013 Global Corporate Sustainability
- Report, , , 12, 328
- United Nations Sustainability Development Goals (UNSDGs), 82, 83
- United States Green Building Council (USGBC), 310
- Global Compact Management Model
- sustainability principles
- UPS, 16, 45, 339
-
- Value creation
- economic vs. market value, 131
- market participant effect, 345
- measuring
- reporting quality effect, 132, 134, 185
- shareholder value creation, , 15, 382
- short-termism effects, 127
- stakeholder value creation, 181, 222, 356
- sustainability performance and,
- total shareholder return (TSR), 383
- value-adding sustainability development, 381
- Value relevance
- conventional financial reports, 356, 364
- economic sustainability performance and disclosures, ,
- sustainability information/conceptual framework, 81, 132
- sustainability performance,
- Vietnam Chamber of Commerce and Industry (VCCI), 116
- Vietnam Holding (VNH), 116
- Vietnamese Accounting Standards (VAS), 153
-
- Walmart, 342
- Westpac Banking Corporation, 365
- World Economic Forum (WEF), 37
- World Federation of Exchanges (WFE), 188, 191
- World Trade Organization (WTO), 92, 115, 170, 200, 217, 250, 273
- Worldwide Governance Indicators (WGI), 283
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