rost ▁were ▁concerned ▁with ▁the ▁comple ten ess ▁and ▁authentic ity ▁of ▁sust ain ability ▁reports ▁and ▁the ▁mot ives ▁of ▁the ▁man agers ▁issu ing ▁them . ▁The ▁companies ▁observed ▁in ▁the ▁study ▁have ▁been ▁pract icing ▁sust ain ability ▁reporting ▁for ▁several ▁years ▁and ▁are ▁considered ▁to ▁be ▁adopt ing ▁best ▁practices ▁for ▁sust ain ability ▁reporting . ▁Specifically , ▁Adams ▁and ▁F rost ▁examine ▁the ▁K PI s ▁developed ▁in ▁these ▁companies ▁to ▁measure ▁performance ▁and ▁how ▁these ▁K PI s ▁are ▁implemented ▁in ▁the ▁decision - making ▁process ▁and ▁performance ▁management . ▁The ▁study ▁showed ▁that ▁challeng es ▁faced ▁by ▁companies ▁during ▁the ▁K PI ▁development ▁process ▁varied ▁widely , ▁from ▁adapt ing ▁for ▁different ▁ge ographic ▁regions ▁and ▁cult ures ▁to ▁creating ▁targets . ▁Last ly , ▁the ▁study ▁also ▁showed ▁that ▁when ▁information ▁was ▁not ▁advantage ous ▁to ▁the ▁organization , ▁responsibility ▁to ▁the ▁st ake holder ▁is ▁und erm ined . ▁Adams ▁and ▁F rost ▁suggest ▁that ▁an ▁increase ▁in ▁government al ▁invol vement ▁may ▁lead ▁to ▁ad options ▁that ▁will ▁in ▁turn ▁improve ▁corpor ate ▁performance . ▁Furthermore , ▁the ▁increasing ▁demand ▁by ▁share hold ers ▁for ▁non - fin an cial ▁information ▁is ▁expected ▁to ▁serve ▁as ▁an ▁imp et us ▁for ▁greater ▁trans par ency , ▁such ▁as ▁the ▁use ▁of ▁standard ized ▁reporting ▁metrics . ▁Adams ▁and ▁F rost ▁state ▁that ▁despite ▁the ▁positive ▁correlation ▁between ▁sust ain ability ▁and ▁financial ▁performance , ▁trans par ency ▁must ▁improve ▁to ▁meet ▁the ▁needs