Why important:
Sustainability reporting expanded rapidly these years (1, 1) and has become the mainstream in global organisations (2, 2). Moreover, ‘in Europe, more and more individual countries make sustainability reporting mandatory’ (2,2). Especially, it legislation exists in some of the company categories for example Finland, Sweden, Belgium, the Netherlands and Germany (2,2. Delbard, 2008). Indeed, some of scholars also ‘introduced requirements on sustainability reports for public corporations’ for instance Denmark? Anonymous (2009) (2,2). More importantly, sustainability reporting do not have a single globally accepted definition and format to follow (2,2).
Although sustainability reports are very important for corporations, there is only a little analysis for these reports. Also it has very large gaps in disclose most of areas in all industries (1, 1). For example, lack of clear policies, lack of targets for performance and lack of performance discussion (1, 1). Furthermore, sustainability reporting is unsustainable in quality (1,1) and it lack of trust in businesses (2,2). Therefore, it is necessary to improve corporate governance, transparency and accountability (2,2). ‘In addition, there is also increased pressure from governmental organisations or agencies (UN, PECD, EU, etc.) for corporations to look at and observe their triple bottom line (Boyd, 2009)’. In conclusion, provide high quality sustainability reports is the major issue. It seems important that how sustainability reporting to be improved so that it contributes usefully to stakeholders (1,2).

Review the main existing frameworks: 一段140
Currently, there have many frameworks used to address the complex issues in sustainability reporting (1, 2. Yongvanich & Guthrie, 2006). However, only a few have been widely used in organisations.
The most important one is the Global Rporting