The Second Round Of G3 Reports: Is Triple Bottom Line Reporting Becoming More Comparable?

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W. Richard Sherman
Lauren DiGuilio


Sustainability Reporting, Triple Bottom Line Reporting, Corporate Social Responsibility


This paper explores the extent to which adoption of the Global Reporting Initiative’s G3 reporting framework makes the external reporting of a company’s financial, environmental and social performance more comparable. This inquiry takes the form of analyzing the content of the published sustainability reports of well-known companies to compare and contrast the information communicated in these reports.  Particular attention will be paid differences in the published content of the second round of G3 reports between companies in the pharmaceutical industry.


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