In ASEAN, the Association of Southeast Asian Nations (ASEAN) has paid more attention to
CSR and ESG issue. However, framework and standard of CSR and ESG are still not clearly
defined and are not best practice in ASEAN. Thus the International Financial Reporting
Standards (IFRSs), the Environmental Management Standard, ISO 14001, the Energy
Management System, ISO 50001, and the Social Responsibility Standard, ISO 26000 are
taken into account. According to these guidelines, these can help an organization define its
own way of disclosure, these guidelines incorporate the seven principles; responsibility,
transparency, ethical practices, respecting the interests of stakeholders, respecting the rule of
law, compliance with universal guidelines, and 7) respecting human rights (Thailand
Productivity Institute, 2013).
In ASEAN, the Association of Southeast Asian Nations (ASEAN) has paid more attention toCSR and ESG issue. However, framework and standard of CSR and ESG are still not clearly defined and are not best practice in ASEAN. Thus the International Financial Reporting Standards (IFRSs), the Environmental Management Standard, ISO 14001, the Energy Management System, ISO 50001, and the Social Responsibility Standard, ISO 26000 are taken into account. According to these guidelines, these can help an organization define its own way of disclosure, these guidelines incorporate the seven principles; responsibility,transparency, ethical practices, respecting the interests of stakeholders, respecting the rule of law, compliance with universal guidelines, and 7) respecting human rights (Thailand Productivity Institute, 2013).
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