List of abbreviations

A4S

Accounting for Sustainability

AASB

Australian Accounting Standards Board

AFORES

Retirement Funds Administrators of Mexico (Administradoras de Fondos Para el Retiro)

AIFM

Alternative Investment Fund Manager

AktG

Stock Corporation Act

APRA

Australian Prudential Regulation Authority

AR6

Sixth Assessment Report of the IPCC

ASIC

Australian Securities and Investments Commission

ASX

Australian Securities Exchange

ATHEX

Athens Stock Exchange

AUASB

Auditing and Assurance Standards Board

AUM

Assets under management

BaFin

German Federal Financial Supervisory Authority

BCB

Central Bank of Brazil (Banco Central do Brasil)

BIVA

Mexico’s Bolsa Institucional de Valores stock exchange

BNDES

Social and Economic Development Bank of Brazil (Banco Nacional do Desenvolvimento Econômico e Social)

BNM

Bank Negara Malaysia

BoJ

Bank of Japan

BRR

Business Responsibility Reporting

BRSA

Turkey’s Banking Regulation and Supervision Agency

BRSR

Business Responsibility and Sustainability Report

BSE

Bucharest Stock Exchange

CAPSA

Canadian Association of Pension Supervisory Authorities

CBE

Central Bank of Egypt

CBES

Climate Biennial Exploratory Scenario

CBI

Central Bank of Ireland

CBRT

Central Bank of the Republic of Turkey

CCLI

Commonwealth Climate and Law Initiative

CDP

Carbon Disclosure Project

CEO

Chief Executive Officer

CGI

Climate Governance Initiative

CMB

Turkey’s Capital Markets Board

CMF

Financial Markets Commission of Chile (Comisión para el Mercado Financiero)

CO

Swiss Code of Obligations

CO₂

Carbon Dioxide

COD

Proposal N.2021/0104 or Corporate Sustainability Reporting Directive Proposal, EU

COP21

2015 UNFCCC Climate Change Conference

COP26

2021 UNFCCC Climate Change Conference

CPG 229

Prudential Practice Guide CPG 229 Climate Change Financial Risks

CRE

Climate Reporting Entity

CRISA

Code for Responsible Investing in South Africa

CSA

Canadian Securities Administrators

CSR

German Council for Sustainable Development

CSRD

Corporate Sustainability Reporting Directive

CVM

Securities and Exchange Commission of Brazil (Comissão de Valores Mobiliários)

DCGK

German Corporate Governance Code (Deutscher Corporate Governance Kodex)

DDTrO

Swiss Ordinance of 3 December 2021 on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour

DPEF

French Extra-Financial Performance Report (Déclaration de Performance Extra-Financière)

EBA

European Banking Authority

ECB

European Central Bank

ECHR

European Convention on Human Rights

EFRAG

European Financial Reporting Advisory Group

EQA

Malaysian Environmental Quality Act 1974

ESG

Environmental, social, and corporate governance

ESRS

European sustainability reporting standards

EES

Economic, environmental and social

EESG

Economic, environmental, social and governance

EU

European Union

F4GBM Index

FTSE4Good Bursa Malaysia Index

FCA

Financial Conduct Authority

FDIC

Federal Deposit Insurance Corporation

FIEA

Japanese Financial Instruments and Exchange Act

FINMA

Swiss Financial Market Supervisory Authority

FMA

New Zealand’s Financial Markets Authority

FMCA

New Zealand’s Financial Markets Conduct Act 2013

FRA

Financial Regulatory Authority

FRC

Financial Reporting Council

FSA

Japan’s Financial Services Agency, Romania’s Financial Supervisory Authority

FSOC

The U.S. Financial Stability Oversight Council

FTE

Full-time Employee

FY

Financial Year

G7

Group of Seven, an inter-governmental political forum consisting of Canada, France, Germany, Italy, Japan, the United Kingdom and the United States.

GFANZ

Glasgow Financial Alliance for Net Zero

GHG

greenhouse gas

GmbHG

German Act on Limited Liability Companies (Gesetz betreffend die Gesellschaften mit eschränkter Haftung)

GRI

Global Reporting Initiative

HCGC

Hellenic Corporate Governance Code

HCMC

Hellenic Capital Market Commission

HGB

German Commercial Code (Handelsgesetzbuch)

HKEX

Hong Kong Stock Exchange

HKMA

Hong Kong Monetary Authority

HLEG

UN High-Level Expert Group on Net-Zero Pledges

ICDR

Issue of Capital and Disclosure Requirements

IEA

International Energy Agency

IFRS

International Financial Reporting Standards

IFSCA

International Financial Services Centre Authority

IFSC

International Financial Services Centre

IIGCC

Institutional Investors Group on Climate Change

IIRC

International Council on Integrated Reporting

INDC

Intended National Determined Contribution

IORP

Institutions for Occupational Retirement Provision

IOSCO

International Organization of Securities Commissions 

IPCC

Intergovernmental Panel on Climate Change

ISSB

International Sustainability Standards Board

ISE B3

Corporate Sustainability Index (Índice de Sustentabilidade Empresarial)

JC3

Joint Committee on Climate Change

KPI

Key performance indicator

MAS

Monetary Authority of Singapore

MCCG

Malaysian Code on Corporate Governance

MD&A

Management discussion and analysis

MESTECC

Ministry of Energy, Science, Technology, Environment and Climate Change

METI

Japan’s Ministry of Economy, Trade and Industry

MEWA

Ministry of Environment and Water

NBR

National Bank of Romania

NCMO

Romania’s National Committee for Macroprudential Oversight

NDC

Nationally Defined Contribution

NECP

Greece’s National Energy and Climate Plan

NFRD

Non-Financial Reporting Directive

NGFS

Network of Central Banks and Supervisors for Greening the Financial System

NGO

Non-Governmental Organisation

NZE2050

The Net-Zero Emissions by 2050 scenario released by the IEA in May 2021

NZX

New Zealand’s Exchange

OECD

Organisation for Economic Co-operation and Development

OMB

The U.S. Office of Management and Budget

OSFI

Office of the Superintendent of Financial Institutions

PA

South Africa’s Prudential Authority

PACTE

French Action Plan for Business Growth and Transformation (Plan d'Action pour la Croissance et la Transformation des Entreprises)

PACTT

Prudential Authority Climate Think Tank

PLC

publicly-listed company

PRA

Bank of England Prudential Regulation Authority

RBA

Reserve Bank of Australia

RBI

Reserve Bank of India

RBNZ

Reserve Bank of New Zealand

REST

Retail Employees Superannuation Trust

RG

Regulatory Guide

SASB

Sustainability Accounting Standards Board

SC

Securities Commission Malaysia

SC Guidelines

Guidelines on Conduct of Directors of Listed Corporations and their Subsidiaries, Securities Commission Malaysia

SEBI

Securities & Exchange Board of India

SEBI LODR Regulations

SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, India

SEBI ICDR Regulations

SEBI (Issue of Capital and Disclosure Requirements) Regulations 2018

SEC

U.S. Securities and Exchange Commission, Securities and Exchange Commission for the Philippines

SFB

Sustainable Finance Committee of German Federal Government

SFC

Hong Kong Securities and Future Commission 

SFDR

Sustainable Finance Disclosure Regulation

SGX

Singapore Exchange

SME

Small and medium-sized enterprise

SNB

Swiss National Bank

SOC

Say on Climate

SREP

Supervisory Review and Evaluation Process, EU

SSE

United Nations Sustainable Stock Exchanges

STAGE

Hong Kong Sustainable and Green Exchange

TCC

Turkish Commercial Code

TCFD

Task Force on Climate-related Financial Disclosures

TEG

Technical expert group on sustainable finance, EU

TPR

UK’s Pensions Regulator

TPT

Transition Plan Taskforce

TSO

Turkish Standards Institute

UBC

University of British Columbia

UCITS

Undertakings for the Collective Investment in Transferable Securities

UN

United Nations

UNFCCC

United Nations Framework Convention on Climate Change

UNGC

United Nations Global Compact

WEF

World Economic Forum

WMO

World Meteorological Organisation

XRB

New Zealand’s External Reporting Board