This is only a recommendation to improve 'compiler visibility' and was available in Fortran IBM compilers many years ago.
For a better understanding of local variable, modules, commons etc. I would be very grateful to have in the compiler listing (in addition of cross references) information about the address and length of the variables and other objects. Naturally values of memory addresses will be offsets from a base address. E.g. for common variables the offset from its base address. This can be very useful to verify the results of the alignment options users can specify.