This report presents an effort by Statistics Netherlands, the Global Reporting Initiative and the Sustainability Consortium to collaborate and examine alignment of their respective national, company, and product level sustainable development metrics. The report argues that continued alignment is undoubtedly desirable and makes several suggestions for achieving it. It predicts that general movement towards alignment will accelerate in the short term, in line with the new post-2015 sustainable development process, but recognises that completion of a truly shared sustainable development metric must be viewed as a long term goal.
The authors highlight the huge enthusiasm for measuring, while emphasizing the importance of recognising the direct trade-off between ‘materiality’ and ‘comparability’ in a given measurement framework. They also find that products and companies are much more heterogeneous than nations. The report concludes that alignment and harmonisation between framework levels is crucial, but there is a limit.