Q1.Identify and explain two theories that better explain the essence (spirit) of sustainability reporting.
Q2.Prepare a sustainability reporting (disclosure) scoring index according to the Global Reporting Initiative (GRI) guidelines.

Q3. Explain the extent and quality of sustainability reporting of selected Australian company case (Reece Group) against the sustainability reporting (disclosure) scoring index in Q2 above. If the selected company has not prepared sustainability report, explain its social responsibility shown in the annual report against the same index you prepared in Q2 above.