Sustainability Disclosure in ASEAN extractive companies
This research was carried out for GRI as part of CSR Asia’s work in the Extractive Sector. This research is focused on three aspects of the sustainability reporting landscape in each of the 10 ASEAN members ; 1) countries policy and regulation, 2) voluntary expectations, and 3) government incentives. The research also included benchmarking focused on the sustainability disclosures of junior extractive companies operating in ASEAN as such companies may, because of their size or business models, face particular challenges relating to sustainability issues.