Dow Jones Sustainability Index
Created in 1999, the Dow Jones Sustainability Index is one of the first global indexes watching the financial performance leading companies with an emphasis on sustainability in economic, social, and environmental capacities. The DJSIs emphasize long-term corporate performance and positive risk/returns. The DJSIs are audited using a special framework from the International Auditing and Assurance Standards Board (IAASB), called ISAE 3000, designed for assurance engagements other than auditing of historical financial information, for example,:
• Environmental, social and sustainability reports
• Information systems, internal control, and corporate governance processes
• Compliance with grant conditions, contracts and regulations.