1. Using the extracts provided, identify whether the 2019 Sustainability Report of China Mobile Ltd. (CML) meets the predictions of the Gray Model given the Post-IFRS accounting values of China. In your answer identify the key requirements of triple bottom line reporting (TBLR) and identify whether the CML 2019 Sustainability Report meets the TBLR requirements you have identified. In your answer also discuss why theories are needed to explain why CML has developed and released to the capital markets their 2019 Sustainability Report.

China Mobile 2019 Sustainability Report China Mobile Limited Back in 2006, China Mobile established China Mobile "Tree of Responsibility" its corporate responsibility philosophy: "With perfect sincerity and integrity, we will strive to fulfil our triple-sided responsibilities: our economic respon sibility, our social responsibility and Coexistence our environmental responsibility". The Company fully incorporates the requirements for fulfilling its social responsibility into its strategy and ac- Competence tion plan for developing into a world- class company, and builds on the role of information and communications Compliance technologies to connect and empower, thereby enabling all stakeholders to play to their strengths.Sustainability Report hina Mobil 2019 China Mobile Limited Key Performance Indicators Environmental Investment Indicator 2017 2018 2019 Indicators 2017 2018 2019 Investment in Green Action Coal gas consumption Plan (RMB100 million) 1.4 1.9 1.6 (million me) 0.10 0.05 0.08 LPG consumption (100 tonnes) 3.1 2.7 2.3 Energy ndirect Energy Use Indicators 2017 2018 2019 Total electricity consumption (100 GWhs) 223.3 244.7 264.0 Direct Energy Use Purchased heating costs Coal consumption 0.1 0.2 0.05 (RMB million) 160.9 123.4 157.9 (10,000 tonnes) Energy Savings Gasoline consumption (million liters) 121.5 112.4 101.3 Total annual electricity savings (100 GWhs) 21.4 26.6 22.1 Diesel fuel consumption (million liters) 19.4 14.8 13.1 Equivalent annual cost savings (RMB100 million) 28.9 37.7 21.6 Natural gas consumption (million m ) 7.9 11.2 11.0 Emissions Indicators 2017 2018 2019 CO, emissions 1 (million tonnes) 15.98 16.17 17.32 Direct GHG emissions (Scope 1) (million tonnes) 0.33 0.31 0.28 Indirect GHG emissions (Scope 2) (million tonnes) 15.65 15.86 17.04 Carbon emission intensity (tCO,e/ RMB10,000) 0.216 0.219 0.232 SO, emissions 2 (tonnes) 23.59 35.93 9.28 Carbon emission from commute (10,000 tonnes) 37.79 39.45 50.77 Carbon emission from business travel (10,000 tonnes) 29.44 7.10 8.192019 Sustainability Report China Mobile Limited Independent Assurance Report EY *44 (2020) # 72 60 18545 401 9 To the Board of China Mobile Limited: To the Board of China Mobile Limited: 1. Scope of Our Engagement The 2019 Sustainability Report (the "Sustainability Report") of China Mobile Limited (the "Company") has been prepared by the Company. Management of the company (the "Management") is responsible for the collection and presentation of information within the GRI Standards issued by the Global Sustainability Stan- dards Board (GSSB), in accordance with the criteria selected by the Company. Management is also responsible for maintaining adequate records and internal controls that are designed to sup- port the sustainability reporting process. Our responsibility is to carry out limited assurance procedures over key social responsibility performance indicators for the year ended 31 December 2019 and to issue the assurance statement in accordance with the "International Standard on Assurance En- gagements 3000: Assurance Engagements other than Audits or Reviews of Historical Financial Information" (ISAE3000), based on the Management's instructions and as agreed with Management in our terms of reference signed in August 2018. Our work was limited to these stated above and our report is made solely to you, as a body, and for no other purpose. We do not therefore accept or assume any responsibility for any other purpose or to any other person or organization. Any reliance any such third party may place on the Sustainability Report is entirely as its own risk. Emet & Young Hua Ming LLP Ernst & Young Hua Ming LLP