Corporate Social and Environmental Disclosure in Emerging Securities Markets

Posted: 23 Aug 2009 Last revised: 17 Jun 2014

See all articles by Li-Wen Lin

Li-Wen Lin

University of British Columbia (UBC), Faculty of Law

Date Written: July 24, 2009

Abstract

Most of the existing legal scholarship on corporate social and environmental disclosure focuses on developed markets. Little attention has been paid to emerging markets. The purpose of this Article is to fill the void. Corporate social and environmental disclosure is now growing in many emerging markets and relevant regulatory measures are taking shape in some emerging markets. This Article examines the regulatory development in emerging markets including South Africa, Malaysia, China, Taiwan, and Thailand and compares the regulatory patterns in these markets. It also considers the challenges of different regulatory approaches in the institutional environments of emerging markets and gives recommendations.

Keywords: corporate social responsibility, mandatory disclosure, voluntary disclosure, comply or explain, socially responsible investing

Suggested Citation

Lin, Li-Wen, Corporate Social and Environmental Disclosure in Emerging Securities Markets (July 24, 2009). North Carolina Journal of International Law and Commercial Regulation, Vol. 35, No. 1, Fall 2009. Available at SSRN: https://ssrn.com/abstract=1459516

Li-Wen Lin (Contact Author)

University of British Columbia (UBC), Faculty of Law ( email )

1822 East Mall
Vancouver, British Columbia V6T 1Z1
Canada

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