Wither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and the Institutionalization of Corporate Sustainability Reporting. Markus J. Milne* Professor of Accounting Accountancy, Finance & Information Systems College of Business & Economics University of Canterbury Christchurch, New Zealand. Ph. +64-3-364-2624 Fax. +64-3-364-2727 markus.milne@canterbury.ac.nz Amanda Ball Professor of Accounting Accountancy, Finance & Information Systems College of Business & Economics University of Canterbury Christchurch, New Zealand. Ph. +64-3-364-2614 Fax. +64-3-364-2727 amanda.ball@canterbury.ac.nz and Rob Gray Professor of Social and Environmental Accounting and Director of CSEAR Management Centre University of St-Andrews St. Andrews, UK Ph. +44 (0)1334 462799 rob.gray@st-andrews.ac.uk We are grateful to David Owen for comments on an earlier draft. *Corresponding author