Sustainability Policies and Practices for Corporate Governance in Latin America

Acronyms and abbreviations

ABRASCA	Brazilian Association of Public Companies
AMAFORE	Mexican Association of Pension Fund Administrators
ANBIMA	Brazilian Financial and Capital Markets Association
AUM	assets under management
BIC	Public Benefit Corporation (in Spanish)
BMV	Mexican Stock Exchange
CDP	Carbon Disclosure Project
CDSB	Climate Disclosure Standards Boards
CEO	chief executive officer
CMF	Chilean Financial Market Commission
CNCPIE	National College of Independent Professional Business Advisors
CNV	Argentinian Securities Commission
CSR	corporate social responsibility
CVM	Brazilian Securities Commission
ESG	environmental, social and governance
EU	European Union
FASB	Financial Accounting Standards Board
FIAB	Ibero‑American Federation of Stock Exchanges
GDP	gross domestic product
GHG	greenhouse gases
GRI	Global Reporting Initiative
GSS	green, social and sustainability
GSSB	Global Sustainability Standards Board
IASB	International Accounting Standards Board
ICGC	Colombian Institute of Corporate Governance
IDEA	Institute for Business Development of Argentina
IFC	International Finance Corporation
IFRS	International Accounting Standards Board
IOSCO	International Organization of Securities Commissions
IPO	initial public offering
IR	Integrated Reporting
ISAE	International Standard on Assurance Engagements
ISSB	International Sustainability Standards Board
NPL	natural language processing
OECD	Organisation for Economic Co‑operation and Development
PBC	Public Benefit Corporation
REIT	real estate investment trust
SASB	Sustainability Accounting Standards Board
SPO	secondary public offering
SWF	sovereign wealth fund
TCFD	Task Force on Climate‑Related Financial Disclosures
UK	United Kingdom
US	United States
VRF	Value Reporting Foundation Board