During your meeting, Dillon asks about the sustainability of Sea Salt Surf Ltd. You had already provided him with a brief overview of the information contained in the Sustainability Report, but he has asked you to prepare a more detailed analysis.
a. In order to commence this analysis, respond to each of the following questions and where possible support your answer with reference to the information provided in the sustainability report.
i. Why might managers at Sea Salt Surf Ltd have prepared the report?
ii. Why might managers of Sea Salt Surf Ltd have decided to disclose the particular social and environmental information that they have disclosed?
iii. Which stakeholders does the report seem to be directed towards?
b. In order to continue your analysis of the sustainability report, you have set out to understand the context of the organisation. Identify three pieces of contextual information about Sea Salt Surf Ltd that would assist you in analysing their sustainability report. Use examples to help explain your answer.
c. Based on the information provided in the sustainability report do you believe that Sea Salt Surf has sufficiently discharged their social and environmental accountability? Explain your answer.