▁continues ▁to ▁develop , ▁companies ▁continue ▁to ▁gain ▁understanding ▁of ▁the ▁scen ery ▁of ▁reporting ▁frameworks , ▁standards ▁and ▁gu idel ines ▁that ▁may ▁affect ▁the ▁form ▁and ▁content ▁of ▁their ▁reports . ▁There ▁are ▁several ▁organis ations ▁that ▁offer ▁services ▁to ▁companies ▁that ▁want ▁to ▁change ▁their ▁traditional ▁financial ▁statement ▁dis clos ures ▁for ▁sust ain ability ▁reporting . ▁ ▁In ▁most ▁countries ▁around ▁the ▁world , ▁there ▁are ▁currently ▁no ▁government al ▁requirements ▁for ▁companies ▁to ▁prepare ▁and ▁publish ▁sust ain ability ▁reports . ▁Comp an ies ▁that ▁have ▁started ▁to ▁adopt ▁this ▁new ▁method ▁of ▁reporting ▁have ▁faced ▁new ▁challeng es ▁in ▁reporting ▁due ▁to ▁the ▁lack ▁of ▁experience . ▁Fail ing ▁to ▁report ▁accordingly ▁to ▁the ▁gu idel ines ▁and ▁frameworks ▁provided ▁( see ▁O E CD ▁and ▁G RI ) ▁would ▁lead ▁them ▁to ▁potentially ▁reduce ▁their ▁cred ibility ▁of ▁published ▁information . ▁ ▁The ▁G RI , ▁O E CD ▁and ▁UN C SD ▁( Un ited ▁Nations ▁Commission ▁on ▁S ust ain able ▁Development ) ▁are ▁some ▁of ▁the ▁main ▁actors ▁in ▁developing ▁a ▁policy ▁framework ▁that ▁better ▁integr ates ▁the ▁three ▁dimensional ▁levels ▁of ▁sust ain ability ▁by ▁dec ou pling ▁economic ▁growth ▁from ▁environmental ▁press ures . ▁ ▁The ▁G RI ▁is ▁a ▁multi - st ake holder ▁organization ▁that ▁is ▁committed ▁to ▁developing ▁and ▁maintain ing ▁the ▁" S ust ain ability ▁Report ing ▁Gu idel ines ." ▁The ▁goal ▁is ▁the ▁continuous ▁improvement ▁of ▁sust ain ability ▁reporting , ▁a ▁protocol ▁that