International Finance and Accounting Handbook

mental, and economic issues, which has been referred to as the “triple bottom line,”^25 or “sustainability reporting.”^26 Elking ...

23.4 SUSTAINABILITY/TRIPLE BOTTOM LINE REPORTING 23 • 19 Exhibit 23.10. Verification Statements on P66 of Novo Nordisk’s Reporti ...

Reporting Initiative (GRI) published its Sustainability Reporting Guidelines in 2000 “to design and build acceptance of a common ...

23.5 SUMMARY 23 • 21 Exhibit 23.11. Targets and Progress Against Target from P9 of Novo Nordisk’s Report- ing on the Triple Bott ...

SOURCES AND SUGGESTED REFERENCES ACCA. ACCA UK awards for sustainability reporting. London: ACCA, 2002. AccountAbility. AccountA ...

KPMG. “Focus on the Mining Sector: Preview of KPMG’s International Survey of Corporate Sustainability Reporting 2002.” KPMG Glob ...

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24 • 1 CHAPTER 24 CORPORATE GOVERNANCE IN EMERGING MARKETS: AN ASIAN PERSPECTIVE Judy Tsui The Hong Kong Polytechnic University ...

nance had an important effect on the extent of depreciations and stock market de- clines in the Asian financial crisis. Hong Kon ...

In Asia, one unique institutional feature that is different from the other developed economies such as the United States and the ...

keiretsus with their close banking ties.^14 In Hong Kong, listed companies may also be characterized as family owned. The unique ...

accentuated the extent of depreciations and stock market declines in the Asian financial crisis. Overall, the nine East Asian co ...

Singapore came second to China in terms of the proportion of state owner- ship (i.e., 23.5% in East Asia).^31 The Singapore gove ...

and timeliness of financial information and disclosures. This notion is also supported by McKinsey & Company’s 2001 Emerging ...

the unique factors that contribute to the effectiveness of corporate governance regime in the emerging economies. 24.4 UNIQUE FA ...

Many East Asian countries have issued codes or guidelines on corporate gover- nance. Malaysia and India, for example, require co ...

States and the United Kingdom. Any adoption of corporate governance mechanisms from market-based system to relationship-based sy ...

OECD Principles of Corporate Governance 1999. Organization for Economic Co-operation and Development. OECD. “Asian Corporate Gov ...

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25 • 1 CHAPTER 25 MULTINATIONAL BUDGETING AND CONTROL SYSTEMS Frederick D. S. Choi New York University Gerald F. Lewis Mobil Cor ...