How is triple bottom line and similar reporting dealt with in terms of

a. Accounting standards?

b. Reporting for stock exchange purposes?

There is a trend toward greater transparency and accountability in public reporting and communication, reflected in a progression toward more comprehensive disclosure of corporate performance to include the environment, social and financial dimensions of companies’ activities. This trend is being largely driven by stakeholders, who are increasingly demanding information on the approach and performance of companies in managing the environment and social/

community impacts of their activities in order to obtain a broader perspective of their economic impact. How this is reported to stakeholders or a stock exchange raises a series of complicated questions.