You will undertake a comparative study/assessments of the current or recent published (ASX200 Listed Companies) Corporate Responsibility Reports of any two companies of your choice. However, the two (2) companies must be from the same industry. In examining these reports, consider the role of corporate reporting on sustainability through, for example, the Global Reporting Initiative’s Sustainability Reporting Guidelines and other Corporate Social Responsibility (CSR) standards as well as the performance of Corporate Governance.
Briefly, consider the national and the sectoral/industry context in which these two firms operate. This should give you some ideas of the institutional and structural pressures on these companies to pursue corporate social responsibility and sustainability accounting. You will need to compare the two reports in terms of the quality and quantity of information provided. Support your analysis and discussion with Literature Review and various accounting theories that explain Corporate Social Responsibility Reporting.
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