: ▁the ▁overall ▁reporting ▁system ▁( which ▁is ▁composed ▁of ▁the ▁annual ▁report , ▁the ▁social ▁report , ▁the ▁environmental ▁report , ▁and ▁a ▁set ▁of ▁integrated ▁performance ▁indic ators ), ▁the ▁integrated ▁information ▁system , ▁and ▁K PI s ▁for ▁corpor ate ▁sust ain ability . ▁S ERS ▁is ▁flexible , ▁allowing ▁it ▁to ▁be ▁applied ▁to ▁companies ▁across ▁different ▁indust ries , ▁sizes , ▁and ▁countries . ▁S ERS ▁also ▁allows ▁for ▁the ▁compreh ensive ▁monitoring ▁of ▁qual itative ▁and ▁quant itative ▁information ▁to ▁aid ▁in ▁overall ▁corpor ate ▁goals . ▁For ▁example , ▁a ▁metric ▁could ▁compare ▁the ▁total ▁value ▁of ▁waste ▁generated ▁during ▁the ▁year ▁to ▁the ▁value ▁added ▁by ▁a ▁process . ▁ ▁Account ing ▁frameworks ▁On ▁the ▁other ▁hand , ▁the ▁account ing ▁frameworks ▁seek ▁to ▁quant ify ▁information ▁in ▁the ▁three ▁dimensions ▁of ▁sust ain ability ▁account ing . ▁The ▁System ▁of ▁National ▁Account s ▁( S NA ) ▁show ▁that ▁meas uring ▁sust ain able ▁development ▁with ▁the ▁conventional ▁system ▁of ▁financial ▁reporting ▁is ▁in ade qu ate . ▁The ▁account ing ▁structure ▁impos es ▁a ▁more ▁system atic ▁approach ▁that ▁is ▁not ▁too ▁flexible ▁in ▁comparison ▁to ▁the ▁standards ▁and ▁frameworks ▁that ▁offer ▁the ▁G RI ▁and ▁O E CD ▁among ▁others . ▁Account ing ▁for ▁sust ain ability ▁therefore ▁requires ▁an ▁extension ▁of ▁its ▁standard ▁framework . ▁The ▁O E CD ▁offers ▁two ▁different ▁approaches ▁to ▁the ▁account ing ▁framework ▁for ▁sust ain ability ▁account ing . ▁▁ ▁Me as uring ▁environmental -