Index

  •  
  • 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, 9, 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
  •  
  • Economic, Governance, Social, Ethical, and Environmental (EGSEE), 1, 3, 15, 16, 23, 33, 44, 53, 75, 127, 318, 323, 356
  • Economic sustainability disclosures, 105
    • value relevance
  • Economic sustainability performance value relevance, 131
  • Economic Sustainability Performance (ESP), 2, 7, 34, 53, 76, 127, 128, 353
  • Employees
  • 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
    • as stakeholder, 8, 12, 30
  • 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), 7
  • 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
    • Kyoto Protocol, 298
  • 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
  • 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)
  • 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), 1, 53, 317, 356
  •  
  • National Association tbr Environmental Management (NAEM), 45
    • Sony cyberattack, 361
  • Novartis, 363, 364
  • Novo NordlskAIS, 365
  •  
  • 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), 8, 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, 7, 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, 1, 2, 3, 6, 9, 23, 30, 32, 37, 53, 115, 324, 333, 346, 356, 360, 376, 386
  • Supply chains, 11, 13, 101, 328, 386
  • Suruhanjaya Syarikat Malaysia (SSM), 106
  • Sustainability
    • definition, 2
  • 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, 1, 7, 15
    • dimensions of, 35, 233, 253, 294
    • economic performance, 7
    • economic vs. market value, 25, 360
    • effective implementation, 103, 356
    • environmental performance, 8
    • ethical performance, 8
    • future trends, 353, 362
    • governance dimension, 164
    • management role, 17
    • social performance, 7
    • status of, 327
    • value relevance, 9
  • 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, 6, 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, 7, 32, 70
    • quality, 323
    • Sustainability initiatives
    • relevance of, 9, 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
    • Brundtland report, 26
  • 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), 2, 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, 8
  • 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, 2, 9, 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, 9, 15, 382
    • short-termism effects, 127
    • stakeholder value creation, 181, 222, 356
    • sustainability performance and, 9
    • total shareholder return (TSR), 383
    • value-adding sustainability development, 381
  • Value relevance
    • conventional financial reports, 356, 364
    • economic sustainability performance and disclosures, 2, 7
    • sustainability information/conceptual framework, 81, 132
    • sustainability performance, 9
  • 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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