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Title page 1

Contents 5

Foreword 4

Abbreviations and acronyms 7

Executive summary 8

1. The state's role as owner in advancing sustainability 10

1.1. SOE landscape 11

1.1.1. State ownership models 13

1.2. Integrating sustainability into the ownership framework 14

1.2.1. Key national sustainability commitments with a focus on the low carbon transition 14

1.2.2. Setting concrete and ambitious expectations and targets for SOEs 17

1.2.3. Monitoring, assessing and reporting SOE performance 21

1.3. Other mechanisms related to sustainability 25

1.3.1. Engagement with sustainable finance initiatives and incentives 25

1.3.2. Green public procurement and contracting standards 27

1.3.3. SOE participation in partnerships and collaborative initiatives 30

References 32

Notes 34

2. The role of boards in steering sustainability in SOEs 35

2.1. Role of SOE boards in setting and overseeing sustainability policies 36

2.1.1. Board oversight and mandates on sustainability strategy 37

2.1.2. Communication and dialogue supporting corporate strategy 40

2.2. Board composition and competencies 41

2.2.1. Sustainability board committees and allocation of responsibilities 41

2.2.2. Independent directors and board composition 42

2.3. Integrating sustainability considerations at the company level 43

2.3.1. Risk management systems 43

2.3.2. Sustainability-linked remuneration and incentives for executives 43

2.3.3. Capacity building and technical support for SOE boards and executives 45

References 45

3. Sustainability reporting and disclosure 47

3.1. Sustainability reporting and disclosure frameworks 48

3.1.1. Mandatory regulatory requirements and voluntary initiatives for listed SOEs 53

3.1.2. Mandatory regulatory requirements and voluntary initiatives for unlisted SOEs 60

3.1.3. Independent assurance and verification 61

3.2. Sustainability in aggregate reporting 61

References 62

Notes 64

4. Responsible business conduct and stakeholder relations 65

4.1. Government commitment to RBC instruments 66

4.2. Integration of risk-based due diligence in SOE strategy and operations 68

4.3. Stakeholder engagement, access to remedy and whistleblower protections 71

4.3.1. Platforms for stakeholder engagement and consultations 71

4.3.2. Judicial and non-judicial grievance mechanisms 72

4.3.3. Whistleblower protections 73

References 75

Notes 77

Tables 6

Table 1.1. Ownership models 13

Table 1.2. Overview of key national commitments related to the low-carbon transition 15

Table 1.3. Select national climate-related sustainability targets adopted in the reviewed countries 16

Table 1.4. Owner's expectations of sustainability for SOEs 19

Table 1.5. Sustainability coverage in corporate governance codes 20

Table 1.6. Overview of monitoring systems 23

Table 1.7. Overview of green public procurement practices applicable to SOEs in selected Asian countries 28

Table 1.8. Partnerships and collaborative initiatives involving SOEs in Asia 30

Table 2.1. The board's responsibility for sustainability-related considerations and disclosures 38

Table 2.2. Minimum number of independent director requirements for SOEs 42

Table 3.1. Overview of sustainability reporting: A comparison between listed and non-listed SOEs 49

Table 3.2. Sustainability reporting frameworks applicable to listed companies and/or SOEs 53

Table 3.3. National models for sustainability frameworks based on IFRS S1 / S2 56

Table 4.1. Government commitments to international standards relevant to RBC 66

Table 4.2. Human rights and environmental due diligence expectations in selected policies and laws 69

Table 4.3. Judicial and non-judicial grievance mechanisms 72

Figures 5

Figure 1.1. Distribution of SOE ownership models in the reviewed countries 14

Figure 3.1. Overview of IPSASB disclosures 55

Boxes 24

Box 1.1. Performance evaluation in the Philippines 24

Box 1.2. Status of Public Private Partnerships (PPPs) in the Philippines and Thailand 31

Box 2.1. The evolving role of boards under global sustainability and climate disclosure frameworks 36

Box 2.2. Performance awards recognising individual SOEs for high-quality sustainability practices 44

Box 3.1. First international sustainability reporting standard for the public sector 55

Box 3.2. Scope 3 GHG emissions 59

Box 4.1. Recent whistleblower reforms in selected jurisdictions 74

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