find h & m 2021 sustainability disclosure report on google answer the following questions. while reviewing H & Ms sustainability disclosures, consider the questions on the following checklist (10) to evaluate the quality of the disclosures:

1) Is the report publicly available in appropriate languages?

2) Is the report written in a clear and concise way and readable by relevant stakeholders?

3) Does the company use an established reporting framework, such as the GRI?

4) Is there an adequate description of how the company incorporates CSR and sustainable development into the formulation of its long-term organizational strategy?

5) Does the company discuss sustainability issues of all relevant aspects of its operations?

6) Does the company provide adequate evidence (e.g. data) to support the claims it makes in relation to all indicators and/or topics being discussed?

7) Does the company identify all its stakeholders, explain how they are identified, and do they outline the expectations and interests of their stakeholders?

8) Does the company assess the sustainability issues associated with all upstream and downstream entities in the supply chain?

9) Does the company adequately discuss the impacts of its activities (both positive and negative) on all its stakeholders, including vulnerable groups and negatively affected groups?

10) How does the company establish the credibility of its sustainability report? For example, is there an independent assurance report?

Although this evaluation is qualitative and subjective, you can apply the following scoring system to each question in order to make your assessment of the report:

5 = strong performance

4 = moderate performance

3 = adequate performance

2 = inadequate performance

1 = grossly inadequate performance

After you have completed your review of the report, we will consider some of the challenges faced by both the users and preparers of the report.