This papers aimed at to find the 2010 Doe Jones 30 US companies to look for if they have prepared

sustainability reporting or not. This paper also aimed at to look for their way of sustainability reporting,
the guidelines they have adopted, models they followed and overall system of the report.

The findings of the paper are

 Total 29 companies provided sustainability reporting and out of this 29 companies six
companies provided assurance of the third party. this was only 21 5 of the total sample size. this
rate is very low comparing with G260 AND N100. In G260 the rate was 30% and in N100 the rate
was 3%. from the paper it is clear that only the big companies have the willing to provide
assurance. Among them a single company gave assurance of third party that included CR report
 Out of 30 companies 29 issued sustainability report. the rate was 96.7%. it is impressive that this
rate is significantly higher than G260 and N100. In G260 the rate was 52% and in N100 the rate
was 33%. from this paper it is clear that the firms are more willing to provide sustainability
report than before.
 19 companies prepared their sustainability report following GRI standard. which is 66% of the
total sample .in 2003 “Race to the top” report only 38% firms followed GRI standard.
 31.57% Of the companies who followed GRI standard followed other sustainability reporting
standard.
 Some companies followed their own framework for sustainability reporting. this rate was 34% .
they used various methods .from analyzing their reports 4 types of framework was found and
they are

I. Triple Bottom Line or Three Pillars: Environment, Society and Economics or Planet,
People and Profit.

ii. Natural Environment, Employees, Communities and Customers.

i. Goals and Progress on Sustainability Issues. Guo & Yang 13

iv. Activities and Funds