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.
http://www.sustainability-indexes.com/
Are there a couple typos in the paragraph above. Not being such a financial person, I’m not sure, but I think so, making it difficult to read. Is this one: “…watching the financial performance leading companies with …”? Should it be “the financial performance OF leading companies”? And do those companies have and emphasis on sustainability… or are they being “watched” from a sustainability lens/perspective? AND what does “…The DJSIs emphasize ….” mean?? Does the index emphasize….? If so, why is it written “DJSIs”? Huh?