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Showing 1 - 2 of 2 results for "if not why not"

ASX reports on progress towards gender diversity targets

RACHEL ALEMBAKIS  |  FRIDAY, 11 APR 2014  |  NEWS
... website rather than in their annual report, which should also encourage greater disclosure. The flexibility of 'if not why not' reporting remains for those entities choosing not to adopt the recommendations."

GRI Focal Point's local angle to sustainability disclosure

RACHEL ALEMBAKIS  |  WEDNESDAY, 13 JUN 2012  |  NEWS
... listing requirement, which the Johannesburg Stock Exchange has done. The other way is through a soft regulation - an 'if not why not' approach. It allows companies to choose not to report and explain why not, and allows companies to choose the framework ...
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