In recent years, non-financial performance reports of enterprises has become popular. In the beginning these were typically enterprise environmental reports, and some social performance reports. The latest progress is to combine economical, environmental and social aspects into a sustainability report. Many international industrial and non-governmental organizations (NGOs), the Institute of Certified Public Accountants, and even government departments are also beginning to develop a framework of guidelines of environment reports to assist the industry to use appropriate format and criteria to declare their corporate environmental performance. The most influential guiding framework was developed by the “Global Reporting Initiative. The GRI was “formed by CERES and the United Nations, which was established in 2002 as an independent organization “Global Sustainable Development Report of the Association “. This is called the GRI framework of guidelines.