This is absolutely true- "there is no point in reporting if it does not influence management such that actual environmental impacts are minimized, and social and human factors are valued." Ultimately standards are only as good at the data reported against them, and the data is only good if businesses a) have the skills and time to manage the information, and b) if investing that time and effort adds real business value.

For some impact-oriented businesses, real value may be in ensuring they are reaching their environmental or social goals. For others the financial bottom line is the ultimate driver. Either way, adding value to managers in regular business operations is the key.