▁basis ▁for ▁movement ▁towards ▁corpor ate ▁and ▁general ▁sust ain ability ▁needs ▁to ▁be ▁developed . ▁ ▁To ▁fall ▁short ▁of ▁a ▁convin cing ▁concept ual ization ▁will ▁leave ▁sust ain ability ▁account ing ▁as ▁a ▁broad ▁term , ▁with ▁little ▁practical ▁useful ness . ▁The ▁link age ▁between ▁sust ain ability ▁account ing ▁and ▁sust ain ability ▁reporting ▁needs ▁to ▁be ▁extended ▁as ▁well . ▁In ▁this ▁context , ▁sust ain ability ▁reporting ▁remains ▁at ▁an ▁un fin ished ▁stage ▁of ▁development ▁and ▁at ▁present ▁is ▁still ▁more ▁of ▁a ▁bu zz word ▁than ▁a ▁well ▁defined ▁approach . ▁The ▁debate ▁remains ▁open ▁to ▁challenge ▁this ▁goal ▁on ▁the ▁prem ise ▁of ▁sust ain ability , ▁its ▁oper ational isation ▁and ▁its ▁account ings . ▁ ▁In ▁light ▁of ▁these ▁aspects , ▁Geoff ▁Lam ber ton ▁provides ▁a ▁prom ising ▁framework ▁for ▁the ▁various ▁forms ▁of ▁account ing . ▁It ▁draw s ▁together ▁the ▁five ▁general ▁major ▁them es ▁evident ▁in ▁social ▁and ▁environmental ▁account ing ▁research ▁and ▁practice , ▁including ▁the ▁G RI ▁S ust ain ability ▁Account ing ▁Gu idel ines . ▁He ▁dep ict s ▁a ▁compreh ensive ▁sust ain ability ▁account ing ▁framework ▁which ▁displays ▁the ▁complex ▁inter conne ctions ▁between ▁the ▁various ▁components ▁and ▁dimensions ▁of ▁sust ain ability . ▁It ▁bal ances ▁the ▁need ▁for ▁integration ▁of ▁the ▁variety ▁in ▁information , ▁measurements ▁and ▁reporting ▁with ▁the ▁differenti ated ▁unit ary ▁information ▁effects ▁between ▁the ▁dimensions ▁of ▁sust ain able ▁development . ▁The ▁multiple ▁units ▁of