▁core ▁activities ▁and ▁the ▁impact ▁that ▁these ▁have ▁on ▁the ▁environment . ▁As ▁a ▁result ▁of ▁this , ▁st ake hold ers , ▁supp liers , ▁and ▁government al ▁institutions ▁want ▁a ▁better ▁understanding ▁of ▁how ▁companies ▁manage ▁their ▁resources ▁to ▁achieve ▁their ▁goals ▁to ▁accomplish ▁sust ain able ▁development . ▁▁ ▁According ▁to ▁common ▁definitions ▁there ▁are ▁three ▁key ▁dimensions ▁of ▁sust ain ability . ▁Every ▁dimension ▁focus es ▁on ▁different ▁subsets . ▁ ▁S ust ain ability ▁account ing ▁connect s ▁the ▁companies ' ▁strateg ies ▁from ▁a ▁sust ain able ▁framework ▁by ▁dis clos ing ▁information ▁on ▁the ▁three ▁dimensional ▁levels ▁( environment , ▁econom ical ▁and ▁social ). ▁In ▁practice , ▁however , ▁it ▁is ▁difficult ▁to ▁put ▁together ▁policies ▁that ▁simultaneously ▁promote ▁environmental , ▁economic ▁and ▁social ▁goals . ▁ ▁This ▁tr end ▁has ▁encourag ed ▁companies ▁to ▁not ▁only ▁emphas ize ▁creation ▁of ▁value ▁but ▁also ▁risk ▁mit ig ation ▁that ▁are ▁linked ▁to ▁the ▁environmental ▁and ▁social ▁subset ▁of ▁sust ain able ▁development . ▁This ▁development ▁has ▁been ▁driven ▁by ▁multiple ▁factors ▁connected ▁to : ▁▁ ▁S ust ain ability ▁issues ▁that ▁material ly ▁affect ▁a ▁company ' s ▁creation ▁of ▁value , ▁risk ▁and ▁li abilities ▁ ▁The ▁need ▁for ▁business ▁to ▁appropri ately ▁respond ▁to ▁sust ain able ▁growth . ▁ ▁Report ing ▁formats ▁ ▁The ▁concept ▁of ▁sust ain ability ▁account ing ▁is ▁being ▁carried ▁out ▁in ▁an ▁international ▁setting ▁with ▁a ▁vast ▁and ▁growing ▁level ▁of ▁experience ▁in ▁the ▁measurement ▁of ▁sust