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11.15 A range of stakeholders have been identified that managers should consider when determining their sustainability performance and reporting. Determine how managers should engage with

11.15 A range of stakeholders have been identified that managers should consider when determining their sustainability performance and reporting. Determine how managers should engage with each of these stakeholders and document what sustainability issues they would be likely to discuss during this engagement process.

12.14

Find the financial reports available on the websites of one domestic company and one foreign company that operate in the same industry.

(a) Document what accounting principles the foreign and domestic companies used to prepare their financial reports.

(b) Document any differences between the formats of the reports or the accounting principles used between your two companies.

(c) Document any differences in the directors' report for each company. (d) Prepare a table which outlines the similarities and differences you have observed.

12.16

Visit the website of the Australian Securities Exchange, www.asx.com.au. Select a large company that is listed on the securities exchange that also has operations in different countries an MNE. You may need to refer to the company website or annual report for this information. Access the latest annual report and evaluate the impact of operating across countries on the company's financial reporting requirements.

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