Christofi, Andreas; Christofi, Petros; Sisaye, Seleshi - In: Management Research Review 35 (2012) 2, pp. 157-172
Purpose – The purpose of this paper is to compare the sustainability disclosure methods‐instruments practiced by the two most widely employed indexes/instruments (DJSI World and GRI‐G3 Guidelines). The paper suggests that the newly created triple bottom line (TBL) reporting practices need...