You are asked to include in your internal report a comparison of the quality of in the 2018 sustainability reporting by two companies operating in the real estate industry group. Westfield Corporation at https://westfield2018sustainability.onyxinteract.com/ and Cromwell Property Group https://www.cromwellpropertygroup.com/__data/assets/pdf_file/0014/27122/2018_Sustaina bility_Report.pdf. Comparison should be between the latest on-line sustainability reports for the two companies. The purpose for this internal report is to establish EISMF's best potential green investment opportunities. There is a significant difference in the reporting index scores in Table 6: Companies rated 'Leading' for the last four years between Cromwell Property Group and Westfield Corporation in their quality of the reporting found by the Australian Council of Superannuation Investors, Corporate Sustainability Reporting in Australia https://www.acsi.org.au/images/stories/ACSIDocuments/generalresearchpublic/2018- Sustainability-Report-FINAL-June-2018.pdf. Compare changes in the quality of these two companies' sustainability reports mentioned in the previous paragraph (in the four year, 2018, since the release of the 3rd edition of the ASX Corporate Governance Principles and Recommendations in 2014), which encourages (for the first time).publicly listed companies to disclose exposure to economic, environmental and social sustainability risks. ASX Corporate Governance Principles and Recommendations 3rd edition link: http://www.asx.com.au/documents/asx-compliance/cgc-principles-and-recommendations-3rdedn.pdf Please note that you should use the 3rd edition because the ASX Corporate Governance Principles and Recommendations 4th edition was released in February 2019 and therefore companies would not yet be using it in their reports.

Requirement for Part B Provide in your internal report the following information under a separate section named; "Cromwell Property Group and Westfield Corporation Comparison". 1. What differences have you identified in the quality of the reporting about the four Aspects? Complete comparison between these two companies? 8 marks 2. Has either company improved in its quality of sustainability reporting ranking compared to the quality reported the Australian Council of Superannuation Investors, Corporate Sustainability Reporting in Australia)? Discuss differences in the Aspects you have identified 8 marks 3. Assess, compare, and comment on the level of information contained and disclosed in each company's latest sustainability reports to the G4 GRI Guidelines. 9 marks

4. Conclusions developed solely on your analysis under Part A and Part B 1.5 marks 5. Recommendations formulated and based on conclusions 1.5 marks