ain able ▁development . ▁It ▁recogn ises ▁the ▁role ▁of ▁financial ▁information ▁and ▁shows ▁how ▁this ▁can ▁be ▁extended ▁to ▁the ▁social ▁and ▁environmental ▁level . ▁Although ▁there ▁isn ' t ▁an ▁established ▁framework ▁of ▁reporting , ▁the ▁content ▁of ▁a ▁company ' s ▁report ▁can ▁be ▁largely ▁determined ▁by ▁factors ▁and ▁reporting ▁standards , ▁gu idel ines , ▁and ▁reg ulations . ▁This ▁tr end ▁offers ▁companies ▁a ▁greater ▁flex ibility ▁than ▁financial ▁statements . ▁An ▁effective ▁report ▁del ivers ▁information ▁aligned ▁to ▁the ▁company ' s ▁overall ▁object ives ▁and ▁eng age ▁with ▁the ▁audience ▁in ▁a ▁manner ▁that ▁prom otes ▁the ▁exchange ▁of ▁ideas ▁and ▁communication . ▁ ▁Now ad ays , ▁there ▁are ▁several ▁ways ▁and ▁mechan isms ▁of ▁reporting , ▁such ▁as ▁ass urance ▁statements , ▁environmental , ▁social ▁and ▁economic ▁performance ▁reports , ▁that ▁have ▁been ▁noted . ▁Some ▁of ▁these ▁reports ▁include ▁shorter ▁and ▁more ▁conc ise ▁reports . ▁Some ▁companies ▁are ▁including ▁in ▁their ▁reports ▁a ▁combination ▁of ▁hard ▁copies ▁and ▁online ▁resources ▁as ▁well ▁as ▁download able ▁PDF ▁files . ▁Some ▁examples ▁can ▁be ▁found ▁at ▁the ▁G RI , ▁which ▁is ▁the ▁most ▁popular ▁framework ▁for ▁companies ▁that ▁are ▁looking ▁for ▁help ▁and ▁assistance ▁in ▁how ▁to ▁create ▁their ▁sust ain ability ▁report . ▁As ▁the ▁tr end ▁to ▁produce ▁sust ain ability ▁reports ▁increases , ▁so ▁too ▁do ▁the ▁gu idel ines ▁and ▁frameworks ▁to ▁report ▁on ▁the ▁social ▁environmental ▁information . ▁ ▁Frame works ▁ ▁As ▁sust ain ability ▁account ing