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 |
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