1. KPMG 2020 ‘The time has come: The KPMG survey of sustainability reporting’ Available at:https://home.kpmg/xx/en/home/insights/2020/11/the‐time‐has‐come‐survey‐of‐sustainability‐reporting.html.
2. PWC 2021 ‘ESG reporting in Australia – The full story or just the good story?’ Available at:https://www.pwc.com.au/assurance/esg‐reporting‐australia‐2021.pdf.