ABCN

Australian Business and Community Network

ACOSS

Australian Council of Social Service

ACSI

Australian Council of Superannuation Investors

AICD

Australian Institute of Company Directors

ANAO

Australian National Audit Office

ANAO report

Australian National Audit Office, Cross Portfolio Audit of Green Office Procurement, December 2005

APRA

Australian Prudential Regulation Authority

ARIES

Australian Research Institute in Education for Sustainability

ASIC

Australian Securities and Investments Commission

ASX

Australian Stock Exchange

ASX Council Recommendations

Australian Stock Exchange Corporate Governance Council, Principles of Good Corporate Governance and Best Practice Recommendations, March 2003

AuSSI

Australian SAM Sustainability Index

BCA

Business Council of Australia

BITC

Business in the Community

BTGAS

BT Governance Advisory Service

CAMAC

Corporations and Markets Advisory Committee

CAER

Centre for Australian Ethical Research

CAER report

Centre for Australian Ethical Research, The State of Sustainability Reporting in Australia 2005, March 2006

CEO

Chief Executive Officer

CFO

Chief Financial Officer

CGT

Capital Gains Tax

Corporations Act

Corporations Act 2001

CR

Corporate responsibility

CRI

Corporate Responsibility Index

CRT

Caux Round Table

CSA

Chartered Secretaries Australia

CSIRO

Commonwealth Scientific and Industrial Research Organisation

CSR

Corporate social responsibility

CUFA

Credit Union Foundation Australia

DEH

Department of the Environment and Heritage

DEH guide

Department of the Environment and Heritage, Triple Bottom Line Reporting in Australia: A Guide to Reporting Against Environmental Indicators, June 2003

Directive

EU Accounts Modernisation Directive

EIA

Ethical Investment Association

EMS

Environmental Management Systems

FaCSIA

Department of Families, Communities and Indigenous Affairs

Finsia

Financial Services Institute of Australasia

G3

Third revision of the Global Reporting Initiative Sustainability Reporting Guidelines

G100

Group of 100

G100 guide

Group of 100, Guide to Review of Operations and Financial Condition, 2003

GRI

Global Reporting Initiative

GRI Framework

The Framework consisting of Global Reporting Initiative's Sustainability Reporting Guidelines, Sector Supplements, guidance documents and technical protocols

GRI Guidelines

Global Reporting Initiative Sustainability Reporting Guidelines

IAG

Insurance Australia Group

JSE

Johannesburg Securities Exchange

MCA

Minerals Council of Australia

MD&A

Management discussion and analysis

MNE

Multinational enterprise

NGO

Non-governmental organisations

NRE

Nouvelles Rgulations conomiques

OECD Guidelines

OECD Declaration on International Investment and Multinational Enterprises

OFR

Operating and Financial Review

Partnership

Prime Minister's Community Business Partnership

SAM

Sustainable Asset Management Australia

SME

Small to medium enterprise

SRI

Sustainable Responsible Investment

UN Principles

United Nations Principles for Responsible Investment

UNEP FI

United Nations Environment Programme Finance Initiative