This report compares three dominant reporting systems at the national level (Conference of European Statisticians (CES) Recommendations on Measuring Sustainable Development), company level (Global Reporting Initiative (GRI)) and product level (The Sustainability Consortium (TSC)), and argues that greater alignment of the reporting systems is possible and needed.
Hoekstra, R. Smits, J.P., Boone, K., van Everdingen, W., Mawire, F., Buck, B., Beutling, A. & Kriege, K. 2014. Reporting on sustainable development at national, company and product levels: The potential for alignment of measurement systems in a post-2015 world. Statistics Netherlands, Global Reporting Initiative & The Sustainability Consortium, The Hague, Amsterdam, The Netherlands.