2,500 words including the executive summary, introduction, responses to the requirements & conclusion

Requirements:

1. Undertake a review of the literature to explain the concept, history and significance of sustainability.
2. Based upon a review of literature, explain the importance of corporate sustainability reporting.
3. Distinguish corporate sustainability reporting from integrated reporting.
4. Explain the role of different international/global bodies for developing a framework (guidelines) for sustainability reporting.
5. Based on your understanding of contemporary accounting theory, explain which theories are useful in understanding the necessity and contents of sustainability reporting.
6. Explain the rigour (strengths and limitations) of the conceptual framework for financial reporting (conventional accounting) to explain the contents of sustainability reporting.
7. Download the 2018, 2019, and 2020 sustainability reports of selected ASX company. Then (i) explain the key contents of sustainability reports of these years and (ii) also discuss whether COVID has had any impact on the disclosure of sustainability information.

(Note: Visit company website. Sustainability report will be available in the annual report area under investor/shareholder information of selected ASX company).