▁of ▁the ▁share hold ers . ▁ ▁While ▁the ▁creation ▁of ▁sust ain ability ▁frameworks ▁and ▁measurements ▁to ▁improve ▁the ▁communication ▁between ▁business es ▁and ▁share hold ers ▁is ▁valuable , ▁there ▁is ▁still ▁room ▁for ▁improvement . ▁To ▁help ▁address ▁this ▁need , ▁a ▁new ▁form ▁of ▁sust ain ability ▁account ing ▁known ▁as ▁Context - B ased ▁S ust ain ability ▁( C BS ) ▁has ▁been ▁in ▁development ▁since ▁ 2 0 0 5 . ▁Con tr ary ▁to ▁many ▁other ▁approaches ▁to ▁the ▁subject , ▁which ▁tend ▁to ▁be ▁purely ▁increment al ist ▁in ▁form ▁( i . e ., ▁they ▁measure ▁impact s ▁on ▁resources ▁in ▁terms ▁of ▁more ▁of ▁one ▁type ▁of ▁impact ▁this ▁year , ▁or ▁less ▁of ▁another ), ▁CBS ▁ass esses ▁impact s ▁relative ▁to ▁sust ain ability ▁standards ▁of ▁performance ▁that ▁are ▁specific ▁to ▁individual ▁organizations ▁and ▁explicitly ▁tied ▁to ▁resource ▁limits ▁and ▁th resh olds ▁in ▁the ▁world ▁( social , ▁environmental ▁and ▁economic ). ▁ ▁The ▁most ▁recent ▁and ▁fully ▁elabor ated ▁implementation ▁of ▁CBS ▁is ▁the ▁Multi Cap ital ▁Sc ore card ▁method , ▁first ▁put ▁forward ▁by ▁its ▁cre ators ▁in ▁ 2 0 1 3 . ▁ ▁See ▁also ▁ ▁Bal anced ▁score card ▁Corpor ate ▁social ▁responsibility ▁S ust ain ability ▁Account ing ▁Stand ards ▁Board ▁ ▁References ▁ ▁External ▁links ▁ ▁Account ing ▁for ▁S ust ain ability ▁ ▁" The ▁Sant ander ▁Ann ual ▁Report ▁presents ▁the ▁bank ´ s ▁economic , ▁social ▁and ▁environmental