A new trend in investing is to look for companies that are not only profitable, but show a high degree of
what is called “corporate sustainability”. Sustainability is a relatively new concept, but one that is increasing in popularity amongst investors and the general public. In response to this, Dow Jones created the Dow Jones Sustainability Indexes (DJSI). Visit www.sustainability-index.com and answer the following questions:
a. What is corporate sustainability?
b. How does the concept of sustainability bring a demand for nontraditional financial information? How will this affect international accounting practices?