Advantages of SR

1. Data transparency
2. Organizational governance
3. Reporting universe
4. Stakeholder engagement
5. Data comparability


Disadvantages of SR
1. Incomplete reporter universe
2. Data materiality
3. Data comparability
4. Assurance

"Suggest two additions to existing sustainability reporting frameworks that will make it more
likely that such frameworks will deliver sustainable development.
1. Publics comments
2. Transparency

References
Ernst, and Young. 2013. "Value of sustainability reporting." 1-32.
http://www.ey.com/Publication/vwLUAssets/ACM_BC/$FILE/1304-
1061668_ACM_BC_Corporate_Center.pdf.
Hohnen, Paul. 2012. "The Future of Sustainability Reporting." 1-2.
http://www.chathamhouse.org/sites/default/files/public/Research/Energy,%20Environment%2
0and%20Development/0112pp_hohnen.pdf.
GRI. 2012. August 15. https://www.globalreporting.org/information/news-and-press-center/Pages/Call-
for-public-to-help-improve-sustainability-reporting-on-anti-corruption-and-greenhouse-gas-
emissions.aspx.