The article discusses how universities and corporations are using sustainability reporting to show how they handle environmental and social issues. The researchers compare the sustainability reports of four universities, with the University of North Carolina adding a new category to the Balanced Scorecard. They also look at McDonald's sustainability scorecard. The key drivers for sustainability reporting are the concerns of stakeholders in the community. The Balanced Scorecard method can help organizations bridge different levels of their operations. Sustainability reporting is becoming more important for organizations to be transparent and accountable to their stakeholders.