1. Given an example of a country-level difference in CSR reporting discussed.
2. Give an example of a firm-level difference in CSR reporting discussed.

3. Which of the following is NOT a regulator of CSR reporting:
   1. GRI
   2. UN
   3. OECD
4. Imperial Petroleum plc is a multinational oil and gas company based in the United Kingdom with substantial offshore production and exploration activities. Imperial prepares an annual sustainability reporting using the GRI framework and identifies several issues as being highly material to its stakeholders. Identify those topics.
   1. Workplace health and safety
   2. Child and forced labor
   3. Fair disclosure and labeling
   4. Product quality and safety
   5. Data security and customer privacy