Others contend that company reporting would not provide new or useful information that would be sufficient or that providing consolidated data broken down for purposes of country-by-country corporate sustainability reporting is costly, arbitrary and impractical. Yet others maintain that the necessary data are indeed available at a legal entity level because the use of resources is part of an entity's cost and management accounting. Moreover, if data are provided to national statistical offices, it should not be difficult to make them publicly available in company reports.