1. set outs the differences between the reports in terms of range of issues dealt with in the report and the depth of the coverage.
2. Explain the differences between the two reports in terms of country or industry factors
3. Assesses the quality of the reporting in terms of Zadek''s (1997) criteria (i.e. inclusivity, comparability, completeness, evolution, management policies and systems, disclosure, external verification, and ''countinuous improvement'')
4. Evaluate the extent to which it would be appropriate for the two companies to use a standardised approach;
5. makes recommendations about how each of the reports could be improved ad why