▁counter parts . ▁ ▁Organ izations ▁and ▁initi atives ▁ ▁The ▁listed ▁organis ations ▁and ▁initi atives ▁assist ▁companies ▁in ▁purs uing ▁sust ain ability ▁account ing . ▁For ▁further ▁information ▁about ▁why ▁and ▁how ▁to ▁report ▁consult ▁the ▁following ▁organis ations . ▁ ▁Sum mary ▁and ▁out look ▁Nevertheless , ▁the ▁development ▁of ▁regul atory ▁frameworks ▁is ▁getting ▁closer ▁in ▁several ▁countries ; ▁account ants ▁will ▁need ▁to ▁bro aden ▁their ▁knowledge ▁and ▁to ▁establish ▁a ▁common ▁dialog ue ▁with ▁social ▁and ▁e colog ical ▁profession als . ▁The ▁formation ▁of ▁independent ▁trans dis cipl inary ▁sust ain ability ▁teams ▁to ▁prepare ▁and ▁aud it ▁sust ain ability ▁accounts ▁would ▁add ▁cred ibility ▁to ▁the ▁process . ▁ ▁Like ▁the ▁sections ▁above ▁illustrated , ▁sust ain able ▁account ing ▁resulted ▁in ▁different ▁interpret ations ▁and ▁intended ▁uses ▁of ▁account ing . ▁The ▁development ▁of ▁a ▁p rag m atic ▁set ▁of ▁tools ▁for ▁corpor ate ▁practice ▁is ▁progress . ▁Future ▁research ▁will ▁address ▁the ▁real ▁challeng es ▁to ▁corpor ate ▁management ▁to ▁develop ▁p rag m atic ▁tools ▁for ▁a ▁well ▁described ▁set ▁of ▁business ▁situations . ▁Current ▁needs ▁include ▁the ▁need ▁to ▁address ▁the ▁decision ▁and ▁control ▁needs ▁of ▁corpor ate ▁man agers , ▁whether ▁or ▁not ▁it ▁is ▁the ▁case ▁that ▁they ▁are ▁responsible ▁for ▁environmental , ▁social ▁or ▁economic ▁issues ▁associated ▁with ▁corpor ate ▁activities . ▁The ▁trade - offs ▁and ▁complement ary ▁situations ▁need ▁to ▁be ▁identified ▁and ▁anal ys ed , ▁and ▁account ing ▁that ▁provides ▁a