‘The main reason that companies increasingly include sustainability reports in their annual reports and accounts is to change the views of users and regulators about the activities in which their businesses are engaged, in order to pre-empt and avoid any negative or harmful reactions.’ Discuss this statement by drawing on examples of the type of businesses to which this might apply.

(Hint: You may wish to research British Gas, as well as Johnson Matthey Plc, to provide material for this discussion.)