The following information is from global fashion and design group H&M's 2018 Annual report: "We aim for 100 percent sustainable cotton in our brands own assortments by the year 2020. In 2018 we reached 95 percent, an increase from 59 percent in 2017. This is an important step towards our overall materials goal: to use only recycled or othersustainably sourced materials by 2030. In 2018 the share of sustainablematerials increased to 57 percent from 35 percent in 2017." Disclosing this type of information is an example of O The harmonisation of financial reporting Social and Environmental Reporting External Auditing Advertising