Accounting Standards Council |
ASC |
Accounting Standards for Business Enterprises |
ASBE |
American Accounting Association |
AAA |
American Certified Fraud Examiners |
ACFE |
American Institute of Certified Public Accountants |
AICPA |
Asian Corporate Governance Association |
ACGA |
Association of Advanced Collegiate School of Business |
AACSB |
Association of Chartered Certified Accountants |
ACCA |
Board of Directors |
BOD |
Carbon Reduction Commitment |
CRC |
Certified Public Accountants |
CPAs |
Certified Sustainability Reporting Assurer |
CSRA |
Chartered Global Management Accountants |
CGMA |
Chartered Institute of Management Accountants |
CIMA |
Chief Sustainability Officer |
CSO |
Chinese Communist Party |
CCP |
Climate Disclosure Standards Board |
CDSB |
Coalition for Environmentally Responsible Economies |
CERES |
Corporate Disclosure and Governance Committee |
CCDG |
Corporate Governance Committee |
CGC |
Corporate Governance Report |
CGR |
Corporate Social Responsibility |
CSR |
Department of Environment and Natural Resources |
DENR |
Economic Sustainability Performance |
ESP |
Economic, Social and Governance |
ESG |
Economic, Governance, Social, Ethical and Environmental |
EGSEE |
Environmental Management Systems |
EMS |
Environmental Protection Agency |
EPA |
Environmental Protection Bureau |
EPB |
Earnings Per Share |
EPS |
Extensible Business Reporting Language |
XBRL |
Financial Reporting Standards Council |
FRSC |
Foreign Corrupt Practices Act |
FCPA |
Foreign Direct Investment |
FDI |
General Agreement on Trade in Services |
GATS |
Global Impact Investing Network |
GIIN |
Governance, Social, Ethical and Environmental |
GSEE |
Greenhouse Gas |
GHG |
Gross Domestic Product |
GDP |
Hong Kong Institute of Certified Public Accountants |
HKICPA |
Hong Kong Stock Exchange |
HKSE |
Impact Investment Exchange |
IIX |
Information Technology |
IT |
Initial Public Offerings |
IPOs |
Institute of Internal Auditors |
IIA |
Institute of Management Accountants |
IMA |
Internal Control Over Financial Reporting |
ICFR |
International Accounting Standards Committee |
IASC |
International Accounting Standards |
IAS |
International Auditing & Assurance Standards Board |
IAASB |
International Corporate Governance Network |
ICGN |
International Federation of Accountants |
IFAC |
International Financial Reporting Standards |
IFRS |
International Integrated Reporting Council |
IIRC |
International Monetary Fund |
IMF |
International Organization of Securities Commissions |
IOSCO |
International Standardization Organization |
ISO |
International Standards on Assurance Engagements |
ISAE |
Investor Responsibility Research Center Institute |
IRRCI |
Key Performance Indicators |
KPIs |
Lead Director Network |
LDN |
Management Discussion and Analysis |
MD&A |
Multi-national Companies |
MNCs |
Multiple Bottom Line |
MBL |
National Bureau of Statistics |
NBS |
National Committee on Corporate Governance |
NCCG |
National Greening Program |
NGP |
National Human Rights Institution |
NHRI |
National Stock Exchange |
NSE |
Net Present Value |
NPV |
Non-Governmental Organizations |
NGOs |
Organization for Economic Co-Operation and Development |
OECD |
People's Republic of China |
PRC |
Principles for Responsible Investment |
PRI |
Public Company Accounting Oversight Board |
PCAOB |
Return on Assets |
ROA |
Return on Equity |
ROE |
Sarbanes-Oxley |
SOX |
Securities and Exchange Commission |
SEC |
Small and Medium-Sized Enterprises |
SMEs |
Social Investment Forum |
SIF |
Socially Responsible Investment |
SRI |
Statement of Financial Accounting Standards |
SFAS |
Superfund Amendment and Reauthorization Act |
SARA |
Sustainability Accounting Standards Board |
SASB |
Sustainable Development Goals |
SDGs |
Sustainable Management and Investment Guideline |
SMILE |
Sustainable Supply Chain Management |
SSCM |
Tokyo Stock Exchange |
TSE |
Toronto Stock Exchange |
TSX |
Triple Bottom Line |
TBL |
United Nations Conference on Trade and Development |
UNCTAD |
United Nations Educational, Scientific and Cultural Organization |
UNESCO |
United Nations Environment Programme |
UNEP |
United Nations Global Compact |
UNGC |
United Nations Sustainability Development Goals |
UNSDGs |
United Nations |
UN |
World Business Council for Sustainable Development |
WBCSD |
World Economic Forum |
WEF |
World Federation of Exchanges |
WFE |
World Trade Organization |
WTO |