You will need to access both Woolworths Ltd and Wesfarmers to review the information that is provided. Websites as below:

https://www.woolworthsgroup.com.au/ https://www.wesfarmers.com.au/

Compare the information provided by each company responding to the following questions:

Does each company provide an annual report, sustainability report, slavery report?

Are any other reports provided?

Do you believe that adequate information is provided in the area of sustainability

practices. For example, do they discuss the UN Sustainability Development

Principles and how they are addressed by the Company. Justify your view.

Are the significant accounting policies adopted by the companies the same?

Highlight this for 5 significant policies discussing differences or/and similarities.

How many subsidiaries does each company have? What percentage of these are

100% owned? Can you suggest why a company might choose to make a 100% investment given they need far less than this to control a subsidiary's activities.

Does each company discuss the consolidation process they adopt? Do you think consolidation provides a good overview of the Group? Is this sufficient information for decision making as a primary objective of the Conceptual Framework? Discuss.

Write a brief comment indicating how easy (or not) it was to access the information you required. Was it easier to access information in one company as compared to the other?