How the Framework deals with scoping and accounting for specific indicators is not known yet. This brief overview demonstrates the wide variety of sources available to a company when compiling the information to report on economic, environmental and social performance. Focusing on the key commonalities among the frameworks, three concepts stand out that underpin the most often used measurement and reporting frameworks: completeness, relevance and materiality, and comparability. The measurement and reporting frameworks describe how companies can compile a complete report, addressing all relevant topics for an organisation to be able to describe its environmental, social and economic performance.