What is corporate social responsibility reporting (CSRR) and what are the keytheories that seek to explain the CSRR practices of firms?In your answer identifythe key requirements of triple bottom line reporting (TBLR) and discuss whichtheory or theories you believe formed the basis of BHP's decision to adopt a'sustainable' corporate governance approach. In your answer explain why it isnecessary to try to explain the existence of CSR reports through the use of theories.