$($

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

$2$

$0$

$2$

$3$

$.$

$$

$($

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

$2$

$0$

$2$

$3$

$$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.