Best practice requires that co-operatives should report on how they impact on economic, environmental and social sustainability, and how they apply the Co-operative Principles to the sustainable development of the communities in which they operate. the Alliance has a global reporting initiative which is being developed by its Sustainable Advisory Group. Co-operatives need to be part of the global move towards transparency and reporting and be committed to it. All co-operatives are encouraged to consider the standard reporting framework the Sustainable Advisory Group recommends.