▁measurement ▁include ▁narr atives ▁of ▁social ▁policy ▁and ▁procedures ▁as ▁well ▁traditional ▁account ing ▁principles ▁and ▁practice . ▁ ▁Ass um ptions ▁under pin ning ▁the ▁specification ▁of ▁this ▁framework ▁are : ▁▁▁ ▁the ▁objective ( s ) ▁of ▁the ▁sust ain ability ▁account ing ▁framework ▁and ▁the ▁reporting ▁model ; ▁ ▁the ▁principles ▁under pin ning ▁the ▁application ▁of ▁the ▁model ; ▁ ▁techniques ▁like ▁data ▁capture ▁tools , ▁account ing ▁records ▁and ▁measurements ; ▁ ▁reports ▁used ▁to ▁present ▁information ▁to ▁st ake hold ers ; ▁ ▁and ▁qual itative ▁attributes ▁of ▁the ▁information ▁produced ▁and ▁reported . ▁ ▁It ▁is ▁un real istic ▁to ▁expect ▁business ▁to ▁volunt arily ▁commit ▁the ▁resources ▁required ▁for ▁full ▁sust ain able ▁account ing ▁implementation . ▁For ▁finan cing ▁the ▁implementation ▁of ▁sust ain ability ▁account ing ▁and ▁reporting ▁one ▁option ▁would ▁be ▁to ▁use ▁environmental ▁tax es ▁to ▁raise ▁re venue ▁and ▁to ▁disc ou rage ▁negative ▁environmental ▁impact s . ▁Once ▁the ▁sust ain ability ▁account ing ▁system ▁is ▁established ▁tax ▁rates ▁could ▁be ▁linked ▁to ▁( s ust ain ability ) ▁performance ▁out comes ▁to ▁encou rage ▁the ▁transition ▁to ▁sust ain ability ▁at ▁the ▁organiz ational ▁level . ▁ ▁A ▁prom ising ▁trail ▁in ▁a ▁similar ▁way ▁may ▁be ▁the ▁concept ▁of ▁the ▁community ▁w elf are ▁econom ics ▁( G erman : ▁" G emein wohl - Ö k onomie ") ▁by ▁Christian ▁Fel ber . ▁More ▁like ▁a ▁framework ▁for ▁sust ain ability ▁account ing , ▁it ▁is