▁perspective ▁is ▁needed ▁as ▁well ▁to ▁inform ▁an ▁account ing ▁that ▁is ▁capable ▁of ▁making ▁a ▁genu ine ▁contribution ▁to ▁sust ain ability . ▁The ▁future ▁direction ▁of ▁sust ain ability ▁account ing ▁and ▁sust aining ▁economic ▁development ▁should ▁continue ▁to ▁display ▁the ▁essential ▁quality ▁of ▁divers ity . ▁ ▁Crit ic isms ▁ ▁Despite ▁the ▁prom ising ▁approaches ▁to ▁sust ain ability ▁reporting , ▁there ▁are ▁still ▁concerns ▁regarding ▁the ▁effect iveness ▁of ▁such ▁reports . ▁Rod rig uez , ▁Cot ran , ▁and ▁Stewart ▁highlight ▁the ▁SA SB ▁as ▁one ▁such ▁report . ▁Under ▁SA SB , ▁certain ▁sust ain ability ▁metrics ▁have ▁been ▁standard ized ▁to ▁help ▁invest ors ▁evaluate ▁corpor ate ▁risk ▁profiles ▁of ▁companies . ▁ ▁In ▁ 2 0 1 6 , ▁SA SB ▁conducted ▁a ▁study ▁analyz ing ▁the ▁current ▁state ▁of ▁dis closure ▁by ▁obser ving ▁the ▁practices ▁of ▁the ▁largest ▁ten ▁companies ▁( by ▁re venue ) ▁in ▁each ▁of ▁the ▁ 7 9 ▁indust ries . ▁The ▁study ▁showed ▁that ▁sust ain ability ▁dis closure ▁in ▁SE C ▁fil ings ▁var ies ▁amongst ▁indust ries . ▁This ▁vari ability ▁is ▁likely ▁driven ▁by ▁characteristics ▁unique ▁to ▁the ▁industry , ▁such ▁as ▁the ▁regul atory ▁environment . ▁Additionally , ▁the ▁study ▁found ▁that ▁while ▁most ▁indust ries ▁possess ▁high ▁levels ▁of ▁dis closure , ▁the ▁quality ▁of ▁the ▁dis clos ures ▁are ▁low . ▁ ▁Adams ▁and ▁F rost ▁conducted ▁a ▁study ▁exam ining ▁three ▁Australian ▁and ▁four ▁British ▁companies . ▁Adams ▁and ▁F