$($a$)$Undertaking a review of literature, explain the concept and importance of sustainability reporting.

$($b$)$Based on your understanding of contemporary accounting theory, explain which theories are useful in understanding the necessity and contents of sustainability reporting.

$($c$)$Explain the role of different international bodies for developing a framework $($guidelines$)$ for sustainability reporting before $2023.$

$($d$)$Explain the process $($various steps$)$ followed by the International Sustainability Standards Board $($ISSB$)$ to develop the IFRS sustainability reporting standards.

$($e$)$Discuss the effects of the Conceptual Framework for Financial Reporting on ISSB$$s IFRS S$1$ General Requirements for Disclosure of Sustainability$-$related Financial Information.

$($f$)$Prepare a Disclosure Index showing the key information to be disclosed in a sustainability report as per IFRS S$1.$

$($g$)$Download the $2023$ sustainability report$/$ESG $($Environment$,$ Social, Governance$)$ report of selected ASX company i$.$e$.$ Aurizon Holding Ltd $($AZJ$).$ Then explain the key contents of this report. Also provide your opinion as to whether your company early applied ISSB$$s IFRS S$1$ in preparing its sustainability$/$ESG report.