Accounting for Sustainability in Asia: Stock Market Regulation and Reporting in Hong Kong and Singapore
Abstract
Sustainability reporting nudges firms into behaving more sustainably by forcing them to account publicly for their wider social and environmental performance. This libertarian paternalist approach to governance through disclosure rather than command-and-control regulation is well established in Anglo-Saxon jurisdictions but comparatively untested in the emerging markets of Asia, where different state traditions and forms of business organization...
Paper Details
Title
Accounting for Sustainability in Asia: Stock Market Regulation and Reporting in Hong Kong and Singapore
Published Date
Jan 10, 2019
Journal
Volume
95
Issue
4
Pages
362 - 384
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Notes
History