Abstract
The recent study by Boiral and Henri provides recognition to struggles that researchers in academia and ESG analysts at rating agencies are facing when trying to compare sustainability performance of different companies. The paper provides empirical evidence to address incomparability of sustainability performance data. The impossibility of rigorously measuring and comparing the reported sustainability data between companies is examined through content analysis of 92 GRI indicators in 12 sustainability reports of mining firms using GRI’s G3 reporting guidelines.