Benefits and Obstacles
The most common obstacles are related to the cost of reporting
and justifying the value of reporting. It indicates that internally
companies face opposition with proving to management/board
that it is worthwhile spending the time and resources to expand
reporting to cover these topics. It is interesting that companies
struggle with choosing what to report and in measuring their impact
and the things they want to report. This view can be corroborated
through the content analysis explored later.