Sustainability and corporate social responsibility reporting are still largely voluntary. That means it is up to entities to determine whether to report; and if so, the nature and level of information to report.

Required:

1. Explain why do entities decide to report sustainability and corporate social reporting if they are not legally required to do so. (6 marks)
2. Discuss issues relating to the voluntary reporting from the perspective of the usefulness of information to the users. (4 marks)