Examlex
From a pure cost standpoint, a firm with a defined contribution plan would be more likely to hire older workers than a firm with a defined benefit plan.
International Integrated Reporting Committee
An organization that champions the evolution of corporate reporting to articulate value creation over time, integrating financial and non-financial aspects.
GRI
The Global Reporting Initiative, a leading organization that provides a comprehensive sustainability reporting framework used worldwide.
Triple Bottom Line
An accounting framework that incorporates three dimensions of performance: social, environmental, and financial.
Environmental
Pertains to the natural world or the ecological and physical conditions in which an organization operates.
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