The study proposes to develop a reference model of sustainability disclosure based on the models and requirements of four sustainability indexes-Dow Jones Sustainability Index, Corporate Sustainability Index ISE, Frankfurt STOXX and... more
The study proposes to develop a reference model of sustainability disclosure based on the models and requirements of four sustainability indexes-Dow Jones Sustainability Index, Corporate Sustainability Index ISE, Frankfurt STOXX and Financial Times FTSE ESG. The approach employed to develop the model is a qualitative analysis of the complementarity among the Stock indexes above mentioned alongside a literature review on sustainability disclosure frameworks. There is no consensus around what should be measured and how. Yet, there is no study in the literature that has ever discussed the models of the sustainability stock indexes and the respective data required in each one of them or compared these models and their requirements. The present study attempts to fulfill this gap by examining the initiatives
